26 U.S.C. § 2524
Section 2524 · Extent of deductions
Amended 1 time on record
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Cross References
Estate tax credit for gift tax, see section 2012 of this title.