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26 U.S.C. § 2524

Extent of deductions

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 2524, Extent of deductions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463233
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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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