26 USC 2524: Extent of deductions
Text contains those laws in effect on November 14, 2024
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 12-GIFT TAXSubchapter C-Deductions
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§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.