<section id="cv0x-0000001"><p class="inline">[Added by </p><a href="/lr/resolve/td-9593/cz8k" id="cv0x-0000003" title="t.d. 9593">T.D. 9593</a><p class="inline">, 77 FR 36150-36163, June 18, 2012. Removed by </p><a href="/lr/resolve/td-9725/d090" id="cv0x-0000004" title="t.d. 9725">T.D. 9725</a><p class="inline">, 80 FR 34279-34292, June 16, 2015.]</p></section>

<p>Sec. 25.2505-2T  Gifts made by a surviving spouse having a DSUE amount available. [Removed]</p>

Sec. 25.2505-2T Gifts made by a surviving spouse having a DSUE amount available. [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cq1s"><b>section 2505</b></a></p> </div>