# Treas. Reg. § 25.2522(c)-4: Disallowance of double deduction in the case of qualified terminable interest property.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-25.2522(c)-4>. Interprets 26 U.S.C. § 2522.

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]