26 C.F.R. § 25.2522(c)-4

Disallowance of double deduction in the case of qualified terminable interest property.

Last amended: 2015Year: 2026Length: 47 wordsOfficial source

Cite as 26 C.F.R. § 25.2522(c)-4 (2026)

No deduction is allowed under section 2522 for the transfer of an interest in property if a deduction is taken from the total amount of gifts with respect to that property by reason of section 2523(f). See § 25.2523(h)-1. [T.D. 8522, 59 FR 9658, Mar. 1, 1994]
Cross-references to the CFR
25.2523
26 C.F.R. § 25.2522(c)-4: Disallowance of double deduction in the case of qualified terminable interest property. | Justis AI