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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 2524 Extent of deductions

  • Internal Revenue Code of 1986
  • SUBTITLE B -- ESTATE AND GIFT TAXES
  • Chapter 12 -- Gift Tax
  • Subchapter C -- Deductions

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.

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