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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 13—TAX ON GENERATIO...
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Subchapter D—GST Exemption (§§ 2631 – 2632)
Subchapter D—GST Exemption (§§ 2631 – 2632)
§ 2631. GST exemption
§ 2632. Special rules for allocation of GST exemption