26 CFR 25.2522(c)-4
§ 25.2522(c)-4 Disallowance of double deduction in the case of qualified terminable interest property.
United States · 26 CFR — Internal Revenue · Status: effective
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- Citation
- 26 CFR 25.2522(c)-4, § 25.2522(c)-4 Disallowance of double deduction in the case of qualified terminable interest property, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112775
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.