26 U.S.C. § 2524
Title 26
Chapter 12
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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§ 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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