26 USC § 2524 - Extent of deductions

---
identifier: "/us/usc/t26/s2524"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2524 - Extent of deductions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2524"
section_name: "Extent of deductions"
chapter_number: 12
chapter_name: "GIFT TAX"
subchapter_number: "C"
subchapter_name: "Deductions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 414.)"
---


# § 2524. Extent of deductions

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.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 414.)