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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 2524. — Extent of deductions · Congress.wiki

U.S. Code/Title 26/§ 2524

Title 26

26

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26 U.S.C. § 2524.Chapter 12

§ 2524

Extent of deductions

Title 26

1 min read

Subchapter: Deductions

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Back to Chapter 12 Previous: § 2523

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.

Release: pl-119-83 (2026-04-13)