Current through Pub. L. 119-100Open in workspace

§ 2524 Extent of deductions

The deductions provided in sections and 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 2524

Source: decipher.legal/usc/26/2524 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)