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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 12 — Gift Tax
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Subchapter A — Determination of Tax Liability
Subch. B
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Subchapter A — Determination of Tax Liability
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§2501
Imposition of tax
§2502
Rate of tax
§2503
Taxable gifts
§2504
Taxable gifts for preceding calendar periods
§2505
Unified credit against gift tax
Subch. B
Transfers
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