§2523. Gift to spouse — Inbound Citations

Citations to 26 U.S.C. § 2523 as a whole

• 26 U.S.C. § 1015(d)(2)

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  (2) For purposes of paragraph (1), the amount of gift tax paid with respect to any gift is an amount which bears the same ratio to the amount of gift tax paid under chapter 12 with respect to all gifts made by the donor for the calendar year (or preceding calendar period) in which such gift is made as the amount of such gift bears to the taxable gifts (as defined in section 2503(a) but computed without the deduction allowed by section 2521) made by the donor during such calendar year or period. For purposes of the preceding sentence, the amount of any gift shall be the amount included with respect to such gift in determining (for the purposes of section 2503(a)) the total amount of gifts made during the calendar year or period, reduced by the amount of any deduction allowed with respect to such gift under section 2522 (relating to charitable deduction) or under section 2523 (relating to marital deduction).
• 26 U.S.C. § 2012(d)(2)

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  (2) For purposes of paragraph (1), the “amount of such gift” shall be the amount included with respect to such gift in determining (for the purposes of section 2503(a), or of corresponding provisions of prior laws) the total amount of gifts made during such quarter or year, reduced by the amount of any deduction allowed with respect to such gift under section 2522, or under corresponding provisions of prior laws (relating to charitable deduction), or under section 2523 (relating to marital deduction).
• 26 U.S.C. § 2044(b)(1)(B)

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  (B) under section 2523 by reason of subsection (f) thereof, and
• 26 U.S.C. § 2519(b)(2)

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  (2) under section 2523 by reason of subsection (f) thereof.
• 26 U.S.C. § 2524

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  The deductions provided in sections 2522 and 2523 shall be allowed only to the extent that the gifts therein specified are included in the amount of gifts against which such deductions are applied.
• 26 U.S.C. § 2652(a)(3)(B)

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  (B) any trust with respect to which a deduction to the donor spouse is allowed under section 2523 by reason of subsection (f) thereof,
• 26 U.S.C. § 2701(d)(3)(B)(ii)(I)

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  (I) any deduction allowed under section 2523, or the exclusion under section 2503(b), or
• 26 U.S.C. § 2801(e)(3)

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  (3) Such term shall not include any property with respect to which a deduction would be allowed under section 2055, 2056, 2522, or 2523, whichever is appropriate, if the decedent or donor were a United States person.
• 26 U.S.C. § 6019(2)

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  (2) a transfer of an interest with respect to which a deduction is allowed under section 2523, or