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BIBLIOGRAPHY

Estate tax

U.S. Internal Revenue Service (IRS)

Claims Supported by This Source

  1. The U.S. estate tax basic exclusion amount is $13,990,000 for persons deceased in 2025, and $15,000,000 in 2026.
  2. Since 1 January 2011, if a spouse predeceases, the surviving spouse can elect to carry over the unused exclusion amount.

How to read the verification levels. 'Read' means the material was read in its entirety. 'Bibliography and abstract confirmed' means the bibliographic information and abstract were verified. 'Via course material' means the source was referenced through the main text of a book or a country's monetary history. The text hash is the SHA-256 of the main text from the original source page, excluding tags and whitespace, used to detect if the material has been altered.