26 USC Ch. 12: Front Matter
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26 USC Ch. 12: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 12-GIFT TAX

CHAPTER 12-GIFT TAX

Subchapter
Sec.1
A.
Determination of Tax Liability
2501

        

B.
Transfers
2511
C.
Deductions
2521

        

1 Section numbers editorially supplied.