26 USC Ch. 15: Front Matter
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26 USC Ch. 15: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 15-GIFTS AND BEQUESTS FROM EXPATRIATES

CHAPTER 15-GIFTS AND BEQUESTS FROM EXPATRIATES

Sec.
2801.
Imposition of tax.