US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 2524: Extent of deductions

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Title 26—INTERNAL REVENUE CODE
CHAPTER 12—GIFT TAX

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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