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26 CFR § 25.2522(c)-4

Disallowance of double deduction in the case of qualified terminable interest property.

Official textTreasury Regulations (26 C.F.R.)ecfr.govlast amended
Summarize

No deduction is allowed under section 2522 for the transfer of an interest in property if a deduction is taken from the total amount of gifts with respect to that property by reason of section 2523(f). See § 25.2523(h)-1.

[T.D. 8522, 59 FR 9658, Mar. 1, 1994]

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In this part (40 sections)
  1. 25.2514-2 · Powers of appointment created on or before October 21, 1942.
  2. 25.2514-3 · Powers of appointment created after October 21, 1942.
  3. 25.2515-1 · Tenancies by the entirety; in general.
  4. 25.2515-2 · Tenancies by the entirety; transfers treated as gifts;…
  5. 25.2515-3 · Termination of tenancy by the entirety; cases in which…
  6. 25.2515-4 · Termination of tenancy by entirety; cases in which none, or…
  7. 25.2516-1 · Certain property settlements.
  8. 25.2516-2 · Transfers in settlement of support obligations.
  9. 25.2518-1 · Qualified disclaimers of property; in general.
  10. 25.2518-2 · Requirements for a qualified disclaimer.
  11. 25.2518-3 · Disclaimer of less than an entire interest.
  12. 25.2512-5A · Valuation of annuities, interests for life or a term of…
  13. 25.2519-1 · Dispositions of certain life estates.
  14. 25.2519-2 · Effective date.
  15. 25.2521-1 · Specific exemption.
  16. 25.2522(a)-1 · Charitable and similar gifts; citizens or residents.
  17. 25.2522(b)-1 · Charitable and similar gifts; nonresidents not citizens.
  18. 25.2522(c)-1 · Disallowance of charitable, etc., deductions because of…
  19. 25.2522(c)-2 · Disallowance of charitable, etc., deductions in the case…
  20. 25.2522(c)-3 · Transfers not exclusively for charitable, etc., purposes…
  21. 25.2522(c)-4 · Disallowance of double deduction in the case of…
  22. 25.2522(d)-1 · Additional cross references.
  23. 25.2523(a)-1 · Gift to spouse; in general.
  24. 25.2523(b)-1 · Life estate or other terminable interest.
  25. 25.2523(c)-1 · Interest in unidentified assets.
  26. 25.2523(d)-1 · Joint interests.
  27. 25.2523(e)-1 · Marital deduction; life estate with power of appointment…
  28. 25.2523(f)-1 · Election with respect to life estate transferred to…
  29. 25.2523(g)-1 · Special rule for charitable remainder trusts.
  30. 25.2523(h)-1 · Denial of double deduction.
  31. 25.2523(h)-2 · Effective dates.
  32. 25.2523(i)-1 · Disallowance of marital deduction when spouse is not a…
  33. 25.2523(i)-2 · Treatment of spousal joint tenancy property where one…
  34. 25.2523(i)-3 · Effective date.
  35. 25.2524-1 · Extent of deductions.
  36. 25.2523(f)-1A · Special rule applicable to community property…
  37. 25.2701-0 · Table of contents.
  38. 25.2701-1 · Special valuation rules in the case of transfers of certain…
  39. 25.2701-2 · Special valuation rules for applicable retained interests.
  40. 25.2701-3 · Determination of amount of gift.
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