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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 B. Estate and Gift Taxes |
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Chapter 11. ESTATE TAX |
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SubChapter A. Estates of Citizens or Residents |
| Part I. TAX IMPOSED |
| Part II. CREDITS AGAINST TAX |
| Part III. GROSS ESTATE |
| Part IV. TAXABLE ESTATE |