26 CFR Topic
Deductions
June 25, 2020
§
25.2519-1
Dispositions of certain life estates
§
25.2519-2
Effective date
§
25.2521-1
Specific exemption
§
25.2522(a)-1
Charitable and similar gifts; citizens or residents
§
25.2522(b)-1
Charitable and similar gifts; nonresidents not citizens
§
25.2522(c)-1
Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970
§
25.2522(c)-2
Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969
§
25.2522(c)-3
Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969
§
25.2522(c)-4
Disallowance of double deduction in the case of qualified terminable interest property
§
25.2522(d)-1
Additional cross references
§
25.2523(a)-1
Gift to spouse; in general
§
25.2523(b)-1
Life estate or other terminable interest
§
25.2523(c)-1
Interest in unidentified assets
§
25.2523(d)-1
Joint interests
§
25.2523(e)-1
Marital deduction; life estate with power of appointment in donee spouse
§
25.2523(f)-1
Election with respect to life estate transferred to donee spouse
§
25.2523(g)-1
Special rule for charitable remainder trusts
§
25.2523(h)-1
Denial of double deduction
§
25.2523(h)-2
Effective dates
§
25.2523(i)-1
Disallowance of marital deduction when spouse is not a United States citizen
§
25.2523(i)-2
Treatment of spousal joint tenancy property where one spouse is not a United States citizen
§
25.2523(i)-3
Effective date
§
25.2524-1
Extent of deductions
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