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26 U.S.C. § 2524 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 2524. Extent of deductions

Current as of January 01, 2024 | Updated by Findlaw Staff

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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Cite this article: FindLaw.com - 26 U.S.C. § 2524 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 2524. Extent of deductions - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-2524/

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