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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter J — Estates, Trusts, Beneficiaries, and Decedents
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Part I — Estates, Trusts, and Beneficiaries
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Subpart F — Miscellaneous
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Subpt. E
Grantors and Others Treated as Substantial Owners
Subpart F — Miscellaneous
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§681
Limitation on charitable deduction
§682
Repealed.
§683
Use of trust as an exchange fund
§684
Recognition of gain on certain transfers to certain foreign trusts and estates
§685
Treatment of funeral trusts
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Subpt. E
Grantors and Others Treated as Substantial Owners
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