Coordination of sections 2513 and 2035

the decedent’s spouse was the donor of any gift one-half of which was considered under section 2513 as made by the decedent, and

the amount of such gift is includible in the gross estate of the decedent’s spouse by reason of section 2035,

such gift shall not be included in the adjusted taxable gifts of the decedent for purposes of subsection (b)(1)(B), and the aggregate amount determined under subsection (b)(2) shall be reduced by the amount (if any) determined under subsection (d) which was treated as a tax payable by the decedent’s spouse with respect to such gift.