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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter J
Estates, Trusts, Beneficiaries, and Decedents
part II
INCOME IN RESPECT OF DECEDENTS
Part II. INCOME IN RESPECT OF DECEDENTS
§ 691
- Recipients of income in respect of decedents
§ 692
- Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death