[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.2522(c)-4]

[Page 603]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  25.2522(c)-4  Disallowance of double deduction in the case of qualified terminable interest property.

    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 
Sec.  25.2523(h)-1.

[T.D. 8522, 59 FR 9658, Mar. 1, 1994]