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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 F—Other Definitions and Special Rule...
Subchapter F—Other Definitions and Special Rules (§§ 2651 – 2654)
§ 2651. Generation assignment
§ 2652. Other definitions
§ 2653. Taxation of multiple skips
§ 2654. Special rules