Title 26, Internal Revenue CodeRelease 119-102
§2524 Extent of Deductions
Title 26 › Subtitle B — Estate and Gift Taxes › CHAPTER 12 — GIFT TAX › Subchapter C — Deductions › § 2524
Summary
Only gifts included in your counted gift total qualify for those deductions.
Full Legal Text
Title 26, §2524
Internal Revenue Code, Source: USLM XML via OLRC
The deductions provided in section 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 2524
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102