Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR

§ 25.2522(c)-4. Disallowance of double deduction in the case of qualified terminable interest property.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Regulation under 26 U.S.C. § 2522(c)

Cite as 26 CFR § 25.2522(c)-4

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
March 1, 1994 by T.D. 8522
Issued under
26 U.S.C. § 2522(c)
Length
48 words · about 1 min to read
Cross-references
cites 2 Code sections and 1 regulation; cited by 0

No deduction is allowed under section 2522 for the transfer of an interest in property if a deduction is taken from the total amount of gifts with respect to that property by reason of section 2523(f). See § 25.2523(h)-1.

[T.D. 8522, 59 FR 9658, Mar. 1, 1994]

Other regulations under § 2522

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 8522 (59 FR 9658)

Where it sits in 26 CFR

  1. Subchapter B Estate and gift taxes
  2. Part 25 Gift tax; gifts made after december 31, 1954
  3. Deductions

Nearby sections