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title 26
Internal Revenue
chapter I-i15
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 25
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
subjgrp 17
Deductions Prior to 1982
Subjgrp 17. Deductions Prior to 1982
§ 25.2523(f)-1A - Special rule applicable to community property transferred prior to January 1, 1982.
