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title 26
INTERNAL REVENUE CODE
subtitle B
Estate and Gift Taxes
chapter 13
TAX ON GENERATION-SKIPPING TRANSFERS
subchapter A
Tax Imposed
Subchapter A. Tax Imposed
§ 2601
- Tax imposed
§ 2602
- Amount of tax
§ 2603
- Liability for tax
§ 2604
- Repealed.