§ 25.2522(c)-4 - Disallowance of double deduction in the case of qualified terminable interest property.
Copy with citation
Copy as parenthetical citation
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.