---
kind: "section"
citation: "26 U.S.C. § 2524"
title: "26"
title_heading: "Internal Revenue Code"
number: "2524"
heading: "Extent of deductions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2524"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 12 — Gift Tax"
  - "Subchapter C — Deductions"
---

# §2524. Extent of deductions


The deductions provided in sections [2522](/usc/26/2522.md) and [2523](/usc/26/2523.md) 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.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 414.)