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7 results for "2522"

Showing top 7 matches in Treasury Regulations.

§ 25.2522(a)-1
Charitable and similar gifts; citizens or residents.
§ 25.2522(b)-1
Charitable and similar gifts; nonresidents not citizens.
§ 25.2522(c)-1
Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of gifts made before January 1, 1970.
§ 25.2522(c)-2
Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.
§ 25.2522(c)-3
Transfers not exclusively for charitable, etc., purposes in the case of gifts made after July 31, 1969.
§ 25.2522(c)-4
Disallowance of double deduction in the case of qualified terminable interest property.
§ 25.2522(d)-1
Additional cross references.