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Electronic Code of Federal Regulations

e-CFR data is current as of May 26, 2020

Title 26Chapter ISubchapter BPart 25 → §25.2522(c)-4


Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954


§25.2522(c)-4   Disallowance of double deduction in the case of qualified terminable interest property.

No deduction is allowed under section 2522 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 2523(f). See §25.2523(h)-1.

[T.D. 8522, 59 FR 9658, Mar. 1, 1994]

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