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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 C — Deductions
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Subch. B
Transfers
Subchapter C — Deductions
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§2521
Repealed.
§2522
Charitable and similar gifts
§2523
Gift to spouse
§2524
Extent of deductions
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Subch. B
Transfers
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