# 26 U.S.C. § 2524: Extent of deductions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2524>. Cite pinpoints as 26 U.S.C. § 2524(a)(1).

The deductions provided in sections 2522 and 2523 shall be allowed only to the extent that the gifts therein specified are included in the amount of gifts against which such deductions are applied.

## Regulations

- [Treas. Reg. § 25.2524-1](/26/reg/25.2524-1.md): Extent of deductions. (interprets § 2524)

## Final rules

- [FR Doc. 94-3945](https://www.federalregister.gov/documents/1994/03/01/94-3945/estate-and-gift-tax-marital-deduction) (1994): Estate and Gift Tax Marital Deduction

Derived from: 1939 § 1004(b), (c)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 414