CHAPTER 12— GIFT TAX›Subchapter C— Deductions

§ 2524. Extent of deductions

26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 414.)

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▸Contents — 26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)

26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)

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