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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
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Subchapter A — Estates of Citizens or Residents
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Part I — Tax Imposed
Pt. II
Credits Against Tax
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Part I — Tax Imposed
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§2001
Imposition and rate of tax
§2002
Liability for payment
Pt. II
Credits Against Tax
›
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