### Question
How does the law define additional contribution?


### Answer
Under *26 U.S.C. § 2522*, **additional contribution** is defined as:

> any gift for which a deduction is allowed under subsection (a) or (b) of any interest in a property with respect to which the donor has previously made an initial fractional contribution

#### Citation:
  - *26 U.S.C. § 2522*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 12-GIFT TAX > Subchapter C-Deductions**

