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  • 26 U. S. Code § 2523 - Gift to spouse - LII Legal Information Institute
    Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the gift is the donor’s spouse, there shall be allowed as a deduction in computing taxable gifts for the calendar year an amount with respect to such interest equal to its value
  • 26 USC 2523: Gift to spouse
    Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the gift is the donor's spouse, there shall be allowed as a deduction in computing taxable gifts for the calendar year an amount with respect to such interest equal to its value
  • 26 U. S. C. § 2523 (2023) - Gift to spouse - Justia Law
    Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the gift is the donor's spouse, there shall be allowed as a deduction in computing taxable gifts for the calendar year an amount with respect to such interest equal to its value
  • Sec. 2523. Gift To Spouse - Bloomberg Law
    Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the gift is the donor's spouse, there shall be allowed as a deduction in computing taxable gifts for the calendar year an amount with respect to such interest equal to its value
  • 2523 - U. S. Code Title 26. Internal Revenue Code - FindLaw
    Read this complete 26 U S C § 2523 - U S Code - Unannotated Title 26 Internal Revenue Code § 2523 Gift to spouse on Westlaw Westlaw subscription required FindLaw Codes may not reflect the most recent version of the law in your jurisdiction
  • eCFR :: 26 CFR 25. 2523 (a)-1 -- Gift to spouse; in general.
    Generally, with respect to gifts made during a calendar quarter beginning after December 31, 1976, and ending prior to January 1, 1982, the marital deduction allowable under section 2523 is computed as a percentage of the deductible interests in those gifts
  • Code Sec. 2523 | Tax Notes
    Where, on the lapse of time, on the occurrence of an event or contingency, or on the failure of an event or contingency to occur, such interest transferred to the spouse will terminate or fail, no deduction shall be allowed with respect to such interest--
  • Internal Revenue Code Section 2523 - bradfordtaxinstitute. com
    In the case of qualified terminable interest property-- (A) for purposes of subsection (a), such property shall be treated as transferred to the donee spouse, and (B) for purposes of subsection (b)(1), no part of such property shall be considered as retained in the donor or transferred to any person other than the donee spouse
  • Page 2647 TITLE 26—INTERNAL REVENUE CODE §2 - GovInfo
    le 2523 Gift to spouse Allowance of deduction Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the gift is the donor’s spouse, there shall be allowed as a deduction in com-puting taxable gifts for the calendar year an amount
  • 26 U. S. Code Subtitle B Chapter 12 Subchapter C - Deductions
    Charitable and similar gifts § 2523 Gift to spouse § 2524 Extent of deductions





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