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Title 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
Chapter 12 - GIFT TAX
26 USC Subchapter C
26 USC Subchapter C
Deductions
October 30, 2020
§
2521
Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849
§
2522
Charitable and similar gifts
§
2523
Gift to spouse
§
2524
Extent of deductions
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