Modifications to estate tax payable to reflect different basic exclusion amounts
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out this section with respect to any difference between—
(A)#
the basic exclusion amount under section 2010(c)(3) applicable at the time of the decedent’s death, and
(B)#
the basic exclusion amount under such section applicable with respect to any gifts made by the decedent.