There Is a Newer Version of the U.S. Code
1994 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 12 - GIFT TAX
Subchapter C - Deductions
Sec. 2524 - Extent of deductions
View MetadataMetadata
| Publication Title | United States Code, 1994 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 12 - GIFT TAX Subchapter C - Deductions Sec. 2524 - Extent of deductions |
| Contains | section 2524 |
| Date | 1994 |
| Laws in Effect as of Date | January 4, 1995 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 414. |
§2524. Extent of deductions
The deductions provided in sections 2522 and 2523 shall be allowed only to the extent that the gifts therein specified are included in the amount of gifts against which such deductions are applied.
(Aug. 16, 1954, ch. 736, 68A Stat. 414.)
Cross ReferencesEstate tax credit for gift tax, see section 2012 of this title.
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