26 U. S. Code § 2523 - Gift to spouse - LII Legal Information Institute Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the gift is the donor’s spouse, there shall be allowed as a deduction in computing taxable gifts for the calendar year an amount with respect to such interest equal to its value
26 USC 2523: Gift to spouse Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the gift is the donor's spouse, there shall be allowed as a deduction in computing taxable gifts for the calendar year an amount with respect to such interest equal to its value
Page 2647 TITLE 26—INTERNAL REVENUE CODE §2 - GovInfo le 2523 Gift to spouse Allowance of deduction Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the gift is the donor’s spouse, there shall be allowed as a deduction in com-puting taxable gifts for the calendar year an amount
Sec. 2523. Gift To Spouse - Bloomberg Law Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the gift is the donor's spouse, there shall be allowed as a deduction in computing taxable gifts for the calendar year an amount with respect to such interest equal to its value
26 USC 2523 - Gift to spouse - GovRegs Searchable text of the 26 USC 2523 - Gift to spouse (US Code), including Notes, Amendments, and Table of Authorities
§2523, Gift to Spouse - Estate and Gift Taxes - Deductions - IRC - CCH Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the gift is the donor's spouse, there shall be allowed as a deduction in computing taxable gifts for the calendar year an amount with respect to such interest equal to its value
eCFR :: 26 CFR 25. 2523 (a)-1 -- Gift to spouse; in general. Generally, with respect to gifts made during a calendar quarter beginning after December 31, 1976, and ending prior to January 1, 1982, the marital deduction allowable under section 2523 is computed as a percentage of the deductible interests in those gifts
26 U. S. C. § 2523 (2023) - Gift to spouse - Justia Law Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the gift is the donor's spouse, there shall be allowed as a deduction in computing taxable gifts for the calendar year an amount with respect to such interest equal to its value