The use of the election to split gifts under § 2513 is not necessary for spouses who make gifts of their community property.

Name: The use of the election to split gifts under § 2513 is not necessary for spouses who make gifts of their community property.
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Quizplus · Accepted Answer

This is because community property is already owned equally by both spouses, meaning each spouse has the power to gift his or her half without needing to split gifts or use the election.

The Use of the Election to Split Gifts Under §