Estate tax question

[michaelmars]

taxpayer gave away $300,000 3 years and 2 weeks prior to death. No gift tax return was filed. the 706 requires any gifts within 3 years of death to be added back for estate tax purposes but this is outside the look-back period by 2 weeks.

But since the gift return for the $300,000 was never filed does this gift have any effect on the estate?

[RoyDaleOne]

Working from memory, I believe the personal representative is instructed to file any gift tax returns that should have been filed. I would guess that some of the unified credit will be used on the gift tax return.