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§ 2524. Extent of deductions

Type Statute

Publication 2026-01-12

State In force

Department United States Congress

Source OLRC

articles 2

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§ 2524. Extent of deductions

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 414.)

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