View all text of Part B [§ 3471 - § 3490]

§ 3481. Gifts and bequests
(Pub. L. 96–88, title IV, § 421, Oct. 17, 1979, 93 Stat. 687; Pub. L. 103–382, title II, § 271(d)(2), Oct. 20, 1994, 108 Stat. 3930.)
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