US Code
Home
Home
/
Title 26
/
Subtitle B Estate and Gift Taxes
/
Chapter 12 GIFT TAX
/ Subchapter C Deductions
Public Law 119-83 (04/13/2026)
Subchapter C Deductions
Browse 0 units and 4 sections in Subchapter C Deductions of Title 26.
Sections in Subchapter C
§ 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Repealed.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
Previous
Subchapter B Transfers