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TITLE 26 — INTERNAL REVENUE CODE
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SUBTITLE B — ESTATE AND GIFT TAXES
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CHAPTER 11 — ESTATE TAX
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SUBCHAPTER A — ESTATES OF CITIZENS OR RESIDENTS
> PART I — TAX IMPOSED
US PART I — TAX IMPOSED
§ 2001. — Imposition and rate of tax.
§ 2002. — Liability for payment.