GroundRules
26 CFR 25.2522(c)-4: (c)-4 Disallowance of double deduction in the case of qualified terminable interest property.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER B—ESTATE AND GIFT TAXES
- PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
No deduction is allowed under section 2522 for the transfer of an interest in property if a deduction is taken from the total amount of gifts with respect to that property by reason of section 2523(f). See § 25.2523(h)-1.
Collected 2026-08-27T02:25:11Z. Source file · JSON