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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 II — Income in Respect of Decedents
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Pt. I
Estates, Trusts, and Beneficiaries
Part II — Income in Respect of Decedents
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§691
Recipients of income in respect of decedents
§692
Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
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Pt. I
Estates, Trusts, and Beneficiaries
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