26-U.S.C.-2524

§2524 – Extent of Deductions

Pathway

Title 26 > Subtitle B > Chapter 12 > Subchapter C > Section 2524

Details

• Reference: Section 2524
• Legend: §2524 – Extent of Deductions
• USCode Year: 2013

Provision Content

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 414.)

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