Subjgrp 16. Deductions
- § 25.2519-1 - Dispositions of certain life estates.
- § 25.2519-2 - Effective date.
- § 25.2521-1 - Specific exemption.
- § 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)-1 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970.
- § 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.
- § 25.2523(e)-1 - Marital deduction; life estate with power of appointment in donee spouse.
- § 25.2523(f)-1 - Election with respect to life estate transferred to donee spouse.
- § 25.2523(g)-1 - Special rule for charitable remainder trusts.
- § 25.2523(h)-1 - Denial of double deduction.
- § 25.2523(h)-2 - Effective dates.
- § 25.2523(i)-1 - Disallowance of marital deduction when spouse is not a United States citizen.
- § 25.2523(i)-2 - Treatment of spousal joint tenancy property where one spouse is not a United States citizen.
- § 25.2523(i)-3 - Effective date.
- § 25.2524-1 - Extent of deductions.