Sections
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25.2519-1
§ 25.2519-1 Dispositions of certain life estates. -
25.2519-2
§ 25.2519-2 Effective date. -
25.2521-1
§ 25.2521-1 Specific exemption. -
25.2522(a)-1
§ 25.2522(a)-1 Charitable and similar gifts; citizens or residents. -
25.2522(b)-1
§ 25.2522(b)-1 Charitable and similar gifts; nonresidents not citizens. -
25.2522(c)-1
§ 25.2522(c)-1 Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970. -
25.2522(c)-2
§ 25.2522(c)-2 Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969. -
25.2522(c)-3
§ 25.2522(c)-3 Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969. -
25.2522(c)-4
§ 25.2522(c)-4 Disallowance of double deduction in the case of qualified terminable interest property. -
25.2522(d)-1
§ 25.2522(d)-1 Additional cross references. -
25.2523(a)-1
§ 25.2523(a)-1 Gift to spouse; in general. -
25.2523(b)-1
§ 25.2523(b)-1 Life estate or other terminable interest. -
25.2523(c)-1
§ 25.2523(c)-1 Interest in unidentified assets. -
25.2523(d)-1
§ 25.2523(d)-1 Joint interests. -
25.2523(e)-1
§ 25.2523(e)-1 Marital deduction; life estate with power of appointment in donee spouse. -
25.2523(f)-1
§ 25.2523(f)-1 Election with respect to life estate transferred to donee spouse. -
25.2523(g)-1
§ 25.2523(g)-1 Special rule for charitable remainder trusts. -
25.2523(h)-1
§ 25.2523(h)-1 Denial of double deduction. -
25.2523(h)-2
§ 25.2523(h)-2 Effective dates. -
25.2523(i)-1
§ 25.2523(i)-1 Disallowance of marital deduction when spouse is not a United States citizen. -
25.2523(i)-2
§ 25.2523(i)-2 Treatment of spousal joint tenancy property where one spouse is not a United States citizen. -
25.2523(i)-3
§ 25.2523(i)-3 Effective date. -
25.2524-1
§ 25.2524-1 Extent of deductions.