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26 U.S.C. § 2524 26 u.s.c. · gift tax · title 26
26 U.S.C. § 2524
Extent of deductions
Title 26 USC
● ACTIVE
Ch. 12
Jurisdiction Federal — United States
Chapter GIFT TAX
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-925AC8
STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 12 - GIFT TAX Subchapter C - Deductions Sec. 2524 - Extent of deductions From the U.S. Government Publishing Office, www.gpo.gov

§2524. Extent of 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 414.)

Source: uscode.house.gov — public domain Official Source ↗
ROOT-LD ENTITY DATA machine-readable · federation graph · v1.0
Federation ID
OM-USC26-SEC-925AC8
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
oakmorel.com
Spec Version
Root-LD v1.0
Source
PRIMARY-SOURCE
Content Hash
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Source Verified
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Semantic Edges
PENDING — corpus passes queued
The statutory text of 26 U.S.C. § 2524 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 2524
Status
● ACTIVE
Chapter
12 — GIFT TAX
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-925AC8
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 2524