Implements § 2522Open in workspace
Reg. § 25.2522(c)-4 Disallowance of double deduction in the case of qualified terminable interest property.
26 CFR § 25.2522(c)-4eCFR, current through 2026-07-14
No deduction is allowed under section 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 . See .
[T.D. 8522, 59 FR 9658, Mar. 1, 1994]
Source: decipher.legal/cfr/26/25.2522(c)-4 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14