Section 2055 of the Internal Revenue Code outlines the conditions under which transfers for public, charitable, and religious uses can be deducted from the taxable estate. It specifies the types of organizations and purposes that qualify for deductions, limitations on deductions, and special rules for certain types of transfers, such as those involving works of art or donor-advised funds. The section also includes cross-references to other relevant sections of the code.
documents/EFTA00598219.pdf
{}