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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 13 — Tax on Generation-Skipping Transfers
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Subchapter G — Administration
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Subch. F
Other Definitions and Special Rules
Subchapter G — Administration
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§2661
Administration
§2662
Return requirements
§2663
Regulations
§2664
Repealed.
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Subch. F
Other Definitions and Special Rules
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