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Codes and Statutes
US Code
Title 26
Subtitle B
Chapter 11
Subchapter A
US Code - Subchapter A: Estates of citizens or residents
Search US Code - Subchapter A: Estates of citizens or residents
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Part I
Tax imposed
Part II
Credits against tax
Part III
Gross estate
Part IV
Taxable estate
[Notes]
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Estates of nonresidents not citizens
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