# Estate and Gift Taxes; Difference in the Basic Exclusion Amount
> **IRS** · Final regulations. · Published 2019-11-26 · Effective 2019-11-26 · 84 FR 64995
## Document
- **Document number:** 2019-25601
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 64995
- **CFR reference:** 26 CFR 20
- **Publication date:** 2019-11-26
- **Effective date:** 2019-11-26
- **Treasury docket:** TD 9884
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/11/26/2019-25601/estate-and-gift-taxes-difference-in-the-basic-exclusion-amount)
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