Deductions
26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954 · 2026 edition · updated 2026-10-04 · United States
In this part
- § 25.2519-1 Dispositions of certain life estates.
- § 25.2519-2 Effective date.
- § 25.2521-1 Specific exemption.
- § 25.2522(a)-1 Charitable and similar gifts; citizens or residents.
- § 25.2522(b)-1 Charitable and similar gifts; nonresidents not citizens.
- § 25.2522(c)-1 Disallowance of charitable, etc., deductions because of “prohibited…
- § 25.2522(c)-2 Disallowance of charitable, etc., deductions in the case of gifts made…
- § 25.2522(c)-3 Transfers not exclusively for charitable, etc., purposes in the case of…
- § 25.2522(c)-4 Disallowance of double deduction in the case of qualified terminable…
- § 25.2522(d)-1 Additional cross references.
- § 25.2523(a)-1 Gift to spouse; in general.
- § 25.2523(b)-1 Life estate or other terminable interest.
- § 25.2523(c)-1 Interest in unidentified assets.
- § 25.2523(d)-1 Joint interests.
- § 25.2523(e)-1 Marital deduction; life estate with power of appointment in donee spouse.
- § 25.2523(f)-1 Election with respect to life estate transferred to donee spouse.
- § 25.2523(g)-1 Special rule for charitable remainder trusts.
- § 25.2523(h)-1 Denial of double deduction.
- § 25.2523(h)-2 Effective dates.
- § 25.2523(i)-1 Disallowance of marital deduction when spouse is not a United States…
- § 25.2523(i)-2 Treatment of spousal joint tenancy property where one spouse is not a…
- § 25.2523(i)-3 Effective date.
- § 25.2524-1 Extent of deductions.
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