---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch12/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Deductions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch12-schC"
sections_count: 4
---

# Subchapter C — Deductions

Title 26 — Internal Revenue Code › Subtitle B — Estate and Gift Taxes › Chapter 12 — Gift Tax

## Sections

- [§2521. Repealed.](/usc/26/2521.md)
- [§2522. Charitable and similar gifts](/usc/26/2522.md)
- [§2523. Gift to spouse](/usc/26/2523.md)
- [§2524. Extent of deductions](/usc/26/2524.md)