Internal Revenue Code · 26 U.S.C.
§ 2524. Extent of deductions
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 2524
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 41 words · about 1 min to read
- Cross-references
- cites 2; cited by 0 Code sections and 1 other regulation
- Regulations
- 1 issued under this section
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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2524
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited in 1 regulation not issued under it
Where it sits in the Code
Nearby sections
- § 2521 Repealed
- § 2522 Charitable and similar gifts
- § 2523 Gift to spouse
- § 2524 Extent of deductions