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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 E—Applicable Rate; Inclusion Ratio (...
Subchapter E—Applicable Rate; Inclusion Ratio (§§ 2641 – 2642)
§ 2641. Applicable rate
§ 2642. Inclusion ratio