§2524 — Extent of deductions
1 cases·1 cited
Statute Text — 26 U.S.C. §2524
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §25.2524-1 Extent of deductions
1 Citing Cases
Capital Associated Industries v. Josh Stein