26 USC Subtitle B, CHAPTER 12, Subchapter C: Front Matter
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26 USC Subtitle B, CHAPTER 12, Subchapter C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 12-GIFT TAXSubchapter C-Deductions
Jump To: MiscellaneousAmendments

Subchapter C-Deductions

Sec.
[2521.
Repealed.]
2522.
Charitable and similar gifts.
2523.
Gift to spouse.
2524.
Extent of deductions.

        

Editorial Notes

Amendments

1976- Pub. L. 94–455, title XX, §2001(c)(2)(B)(ii), Oct. 4, 1976, 90 Stat. 1853 , struck out item 2521 "Specific exemption".