{"data":{"id":"us/26-u.s.c.-2524","jurisdiction":"us","citation":"26 U.S.C. § 2524","heading":"Extent of deductions","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 12—GIFT TAX"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"8089c0da8dde5f7581f5a2f332d50aba7090fa8460150c93a440eb3c5310afae","source_id":"us","stale":true,"prev":"us/26-u.s.c.-2523","next":"us/26-u.s.c.-2601"},"notice":"GroundRules: Original legal text. Not legal advice."}