# Estate and Gift Taxes; Difference in the Basic Exclusion Amount
> **IRS** · Correcting amendment. · Published 2020-02-06 · Effective 2020-02-06 · 85 FR 6803
## Document
- **Document number:** 2020-01392
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 85 FR 6803
- **CFR reference:** 26 CFR 25
- **Publication date:** 2020-02-06
- **Effective date:** 2020-02-06
- **Treasury docket:** TD 9884
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2020/02/06/2020-01392/estate-and-gift-taxes-difference-in-the-basic-exclusion-amount)
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