Statutory Text
26 U.S.C. § 2524 — Extent of deductions
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 12 - GIFT TAX Subchapter C - Deductions Sec. 2524 - Extent of deductions From the U.S. Government Publishing Office, www.gpo.gov
§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.
(Aug. 16, 1954, ch. 736, 68A Stat. 414.)
Source: uscode.house.gov — public domain
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Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-925AC8
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 2524
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
061ca5ce26094afe...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 2524 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
Ch. 12 — GIFT TAX
26 U.S.C. § 250126 U.S.C. § 250226 U.S.C. § 250326 U.S.C. § 250426 U.S.C. § 250526 U.S.C. § 251126 U.S.C. § 251226 U.S.C. § 251326 U.S.C. § 251426 U.S.C. § 251526 U.S.C. § 2515A26 U.S.C. § 251626 U.S.C. § 251726 U.S.C. § 251826 U.S.C. § 251926 U.S.C. § 252126 U.S.C. § 252226 U.S.C. § 252326 U.S.C. § 2524
26 U.S.C. — public domain
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