Deductions

Sections

• 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.