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TITLE 26 — INTERNAL REVENUE CODE
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SUBTITLE B — ESTATE AND GIFT TAXES
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CHAPTER 13 — TAX ON GENERATIONSKIPPING TRANSFERS
> SUBCHAPTER B — GENERATIONSKIPPING TRANSFERS
US SUBCHAPTER B — GENERATIONSKIPPING TRANSFERS
§ 2611. — Generationskipping transfer defined.
§ 2612. — Taxable termination; taxable distribution; direct skip.
§ 2613. — Skip person and nonskip person defined.
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