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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 2524

Extent of deductions

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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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Nearby sections (25 sections)
  1. 2512 · Valuation of gifts
  2. 2513 · Gift by husband or wife to third party
  3. 2514 · Powers of appointment
  4. 2515 · Treatment of generation-skipping transfer tax
  5. 2515A · [§2515A. Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug.…
  6. 2516 · Certain property settlements
  7. 2517 · [§2517. Repealed. Pub. L. 99–514, title XVIII, §1852(e)(2)(A),…
  8. 2518 · Disclaimers
  9. 2519 · Dispositions of certain life estates
  10. 2521 · [§2521. Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4,…
  11. 2522 · Charitable and similar gifts
  12. 2523 · Gift to spouse
  13. 2524 · Extent of deductions
  14. 2601 · Tax imposed
  15. 2602 · Amount of tax
  16. 2603 · Liability for tax
  17. 2604 · [§2604. Repealed. Pub. L. 113–295, div. A, title II,…
  18. 2611 · Generation-skipping transfer defined
  19. 2612 · Taxable termination; taxable distribution; direct skip
  20. 2613 · Skip person and non-skip person defined
  21. 2614 · [§2614. Omitted]
  22. 2621 · Taxable amount in case of taxable distribution
  23. 2622 · Taxable amount in case of taxable termination
  24. 2623 · Taxable amount in case of direct skip
  25. 2624 · Valuation
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