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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle B. Estate and Gift Taxes |
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Chapter 12. GIFT TAX |
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SubChapter C. Deductions |
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§ 2521. Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), |
| § 2522. Charitable and similar gifts |
| § 2523. Gift to spouse |
| § 2524. Extent of deductions |
Amendments
1976—Pub. L. 94–455, title XX, § 2001(c)(2)(B)(ii),