CFR›Title 26›Chapter I›Part 25›Subject Group Deductions Prior to 1982 ContainsSection 25.2523(f)-1ACorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 25.2523(f)-1A § 25.2523(f)-1A Special rule applicable to community property transferred prior to January 1, 1982. Previous Deductions Deductions Next Determination of Tax Liability Determination of Tax Liability