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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter J. Estates, Trusts, Beneficiaries, and Decedents |
| Part I. ESTATES, TRUSTS, AND BENEFICIARIES |
| Part II. INCOME IN RESPECT OF DECEDENTS |