Internal Revenue Code:Sec. 2524. Extent of deductions
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
CHAPTER 12 - GIFT TAX
Subchapter C - Deductions
Statute
Sec. 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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 414.)
