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U.S. Code Title 26
Subtitle B
Chapter 12
Subchapter C
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Subchapter C: Deductions
[Section 2521: Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
Section 2522: Charitable and similar gifts
Section 2523: Gift to spouse
Section 2524: Extent of deductions