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title 26
INTERNAL REVENUE CODE
subtitle B
Estate and Gift Taxes
chapter 11
ESTATE TAX
Chapter 11. ESTATE TAX
SUBCHAPTER
A
[§ 2001 - § 2058]
- Estates of Citizens or Residents
SUBCHAPTER
B
[§ 2101 - § 2108]
- Estates of Nonresidents Not Citizens
SUBCHAPTER
C
[§ 2201 - § 2210]
- Miscellaneous