View all text of Subjgrp 16 [§ 25.2519-1 - § 25.2524-1]
§ 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.