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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle B—Estate and Gift ...
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CHAPTER 12—GIFT TAX (§§ 250...
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Subchapter C—Deductions (§§ 2521 – 2524)
Subchapter C—Deductions (§§ 2521 – 2524)
[§ 2521. Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
§ 2522. Charitable and similar gifts
§ 2523. Gift to spouse
§ 2524. Extent of deductions