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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 13. TAX ON GENERATION-SKIPPING TRANSFERS |
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SubChapter F. Other Definitions and Special Rules |
| § 2651. Generation assignment |
| § 2652. Other definitions |
| § 2653. Taxation of multiple skips |
| § 2654. Special rules |