U.S. Code / Title 26 — Internal Revenue Code / Subtitle B—Estate and Gift Taxes / Chapter 12—Gift TaxTitle 26SubchapterSubchapter C—DeductionsContents[§2521. Repealed. Pub. L. 94–455, title XX, §2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]§ 2522. Charitable and similar gifts§ 2523. Gift to spouse§ 2524. Extent of deductions