{"abstract":"This document contains final regulations addressing the effect of recent legislative changes to the basic exclusion amount allowable in computing Federal gift and estate taxes. The final regulations will affect donors of gifts made after 2017 and the estates of decedents dying after 2025.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2019/11/26/2019-25601.html","cfr_references":[{"chapter":null,"citation_url":null,"part":20,"title":26}],"citation":"84 FR 64995","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These final regulations are effective on and after November 26, 2019.","disposition_notes":null,"docket_ids":["TD 9884"],"dockets":[],"document_number":"2019-25601","effective_on":"2019-11-26","end_page":65000,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2019/11/26/2019-25601.xml","html_url":"https://www.federalregister.gov/documents/2019/11/26/2019-25601/estate-and-gift-taxes-difference-in-the-basic-exclusion-amount","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2019-25601?publication_date=2019-11-26","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2019-11-26/2019-25601/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":20792,"last_updated":"2026-06-26 22:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2019-11-26/pdf/2019-25601.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2019-25601.pdf?1574457324","publication_date":"2019-11-26","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2019/11/26/2019-25601.txt","regulation_id_number_info":{"1545-B072":null},"regulation_id_numbers":["1545-B072"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Information: Estate and Gift Taxes; Difference in the Basic Exclusion Amount (REG-106706-18)","document_id":"IRS-2018-0037-0004"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BO72/difference-in-the-basic-exclusion-amount","title":"Difference in the Basic Exclusion Amount"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2018-0037","supporting_documents_count":1,"docket_id":"IRS-2018-0037","regulation_id_number":"1545-BO72","title":"Estate and Gift Taxes; Difference in the Basic Exclusion Amount (REG-106706-18)","checked_regulationsdotgov_at":"2019-12-05T09:00:09Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":64995,"subtype":null,"title":"Estate and Gift Taxes; Difference in the Basic Exclusion Amount","toc_doc":"Estate and Gift Taxes; Difference in the Basic Exclusion Amount","toc_subject":null,"topics":["Estate taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":84}