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United States Code
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Title 26 — Internal Revenue Code
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Subtitle B — Estate and Gift Taxes
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Chapter 11 — Estate Tax
Ch. 12
Gift Tax
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Chapter 11 — Estate Tax
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Subch. A
Estates of Citizens or Residents
§§2001 to 2058
Subch. B
Estates of Nonresidents Not Citizens
§§2101 to 2108
Subch. C
Miscellaneous
§§2201 to 2210
Ch. 12
Gift Tax
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