{"abstract":"This document contains corrections to Treasury Decision 9884, which was published in the Federal Register for Tuesday, November 26, 2019. Treasury Decision 9884 contained 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 affect donors of gifts made after 2017 and the estates of decedents dying after 2017.","action":"Correcting amendment.","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/2020/02/06/2020-01392.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"25","title":26}],"citation":"85 FR 6803","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These final regulations are effective on and after February 6, 2020.","disposition_notes":null,"docket_ids":["TD 9884"],"dockets":[],"document_number":"2020-01392","effective_on":"2020-02-06","end_page":6803,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2020/02/06/2020-01392.xml","html_url":"https://www.federalregister.gov/documents/2020/02/06/2020-01392/estate-and-gift-taxes-difference-in-the-basic-exclusion-amount","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2020-01392?publication_date=2020-02-06","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2020-02-06/2020-01392/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":574,"last_updated":"2026-10-24 02:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2020-02-06/pdf/2020-01392.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2020-01392.pdf?1580910316","publication_date":"2020-02-06","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2020/02/06/2020-01392.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":"2020-02-10T04:30:08Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":6803,"subtype":null,"title":"Estate and Gift Taxes; Difference in the Basic Exclusion Amount","toc_doc":"Correcting Amendment","toc_subject":"Estate and Gift Taxes; Difference in the Basic Exclusion Amount:","topics":["Gift taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":85}