§2511. Transfers in general — Inbound Citations
26 U.S.C. § 2511
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 2511 as a whole
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(1) For purposes of this section, the term “adjusted taxable gifts” means the total amount of the taxable gifts (within the meaning of section 2503 as modified by section 2511) made by the decedent after December 31, 1976, other than gifts which are includible in the gross estate of the decedent.
Citations to §2511(a)
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(i) section 2511(a) shall be applied without regard to whether such stock is situated within the United States, and
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(2) For exclusion of transfers of property outside the United States by a nonresident who is not a citizen of the United States, see section 2511(a).