26 U.S.C. § 2524

Title 26Chapter 12Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →

Sections in this chapter

§ 2501
§ 2502
§ 2503
§ 2504
§ 2505
§ 2511
§ 2512
§ 2513
§ 2514
§ 2515
§ 2515A
§ 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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