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Title 26
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Subtitle B Estate and Gift Taxes
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Chapter 12 GIFT TAX
/ Subchapter C Deductions
Public Law 119-93 (05/19/2026)
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Repealed.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]
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§ 2522
Charitable and similar gifts
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§ 2523
Gift to spouse
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§ 2524
Extent of deductions
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Subchapter B Transfers