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2020 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
Chapter 12 - Gift Tax
Subchapter C - Deductions
Sec. 2524 - Extent of deductions
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| 26 U.S.C. § 2524 (2020) |
| ยง2524. 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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 414.) |
| United States Code, 2018 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 12 - GIFT TAX Subchapter C - Deductions Sec. 2524 - Extent of deductions |
| section 2524 |
| 2020 |
| January 13, 2021 |
| No |
| standard |
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