26 U.S.C. § 2524

Title 26 Chapter 12 Current through PL 119-73 Last updated: March 29, 2026 View on OLRC →

Sections in this chapter

§ 2501
§ 2502
§ 2503
§ 2504
§ 2505
§ 2511
§ 2512
§ 2513
§ 2514
§ 2515A
§ 2515
§ 2516
§ 2517
§ 2518
§ 2519
§ 2521
§ 2522
§ 2523
§ 2524

§ 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.

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