26 CFR · Internal Revenue
§ 25.2522(c)-4 — Disallowance of double deduction in the case of qualified terminable interest property.
26 CFR § 25.2522(c)-4
TitleTitle 26: Internal RevenuePartPart 25: Gift Tax; Gifts Made After December 31, 1954
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 25.2522(c)-4 (Disallowance of double deduction in the case of qualified terminable interest property.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 25.2522(c)-4 (2026).
Text
§ 25.2522(c)-4 Disallowance of double deduction in the case of qualified terminable interest property.
No deduction is allowed under section 2522 for the transfer of an interest in property if a deduction is taken from the total amount of gifts with respect to that property by reason of section 2523(f). See § 25.2523(h)-1.
[T.D. 8522, 59 FR 9658, Mar. 1, 1994]
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Related
Nearby Sections
11
§ 25.2522(a)-1
Charitable and similar gifts; citizens or residents.§ 25.2522(b)-1
Charitable and similar gifts; nonresidents not citizens.§ 25.2522(c)-2
Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.§ 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
Disallowance of double deduction in the case of qualified terminable interest property.§ 25.2522(d)-1
Additional cross references.§ 25.2523(a)-1
Gift to spouse; in general.§ 25.2523(b)-1
Life estate or other terminable interest.§ 25.2523(c)-1
Interest in unidentified assets.§ 25.2523(d)-1
Joint interests.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 25.2522(c)-4, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/25/25.2522(c)-4.