The Library · 26 U.S.C. § 2010

IRC § 2010: Unified credit against estate tax

The basic exclusion amount and portability between spouses.

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26 U.S.C. § 2010

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov. The basic exclusion amount for 2026 is $15,000,000 under the 2025 amendment; see Rev. Proc. 2025-32 in this library.

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26 U.S.C. § 2010 (2024 main edition), copy retrieved 2026-10-21, SHA-256 0177828b8020159b3af4ca126c81016c0868ba82b3321b5c66f1aca0fa93e93c, paretoalphasystems.com/library/irc-2010

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IRC § 2010: Unified credit against estate tax

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