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Codes and Statutes
US Code
Title 26
Subtitle B
Chapter 12
Subchapter A
US Code - Subchapter A: Determination of tax liability
Search US Code - Subchapter A: Determination of tax liability
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Section 2501
Imposition of tax
Section 2502
Rate of tax
Section 2503
Taxable gifts
Section 2504
Taxable gifts for preceding calendar periods
Section 2505
Unified credit against gift tax
[Notes]
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Gift tax
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