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Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
Chapter 12 - GIFT TAX

Chapter 12 - GIFT TAX

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  • Subchapter A - Determination of Tax Liability (§§ 2501 — 2505)
  • Subchapter B - Transfers (§§ 2511 — 2519)
  • Subchapter C - Deductions (§§ 2521 — 2524)
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