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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle B—Estate and Gift ...
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CHAPTER 11—ESTATE TAX (§§ 2...
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Subchapter A—Estates of Cit...
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PART I—TAX IMPOSED (§§ 2001 – 2002)
PART I—TAX IMPOSED (§§ 2001 – 2002)
§ 2001. Imposition and rate of tax
§ 2002. Liability for payment