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title 26
INTERNAL REVENUE CODE
subtitle B
Estate and Gift Taxes
chapter 13
TAX ON GENERATION-SKIPPING TRANSFERS
subchapter F
Other Definitions and Special Rules
Subchapter F. Other Definitions and Special Rules
§ 2651
- Generation assignment
§ 2652
- Other definitions
§ 2653
- Taxation of multiple skips
§ 2654
- Special rules