Are there any special rules for gifts or bequests to spouses?

Yes, there are special rules for gifts and bequests to spouses. Under the Internal Revenue Code [Section 2523](https://www.law.cornell.edu/uscode/text/26/2523), any gift or bequest made to a spouse who is a U.S. citizen is exempt from gift tax and estate tax, regardless of the amount. This is known as the unlimited marital deduction. However, for non-U.S. citizen spouses, the exemption is limited to a certain amount ($175,000 for 2023 as per IRS Revenue Procedure 2022-38). These rules allow for tax-efficient wealth transfer between spouses.