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TITLE 26 — INTERNAL REVENUE CODE
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SUBTITLE B — ESTATE AND GIFT TAXES
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CHAPTER 12 — GIFT TAX
> SUBCHAPTER A — DETERMINATION OF TAX LIABILITY
US SUBCHAPTER A — DETERMINATION OF TAX LIABILITY
§ 2501. — Imposition of tax.
§ 2502. — Rate of tax.
§ 2503. — Taxable gifts.
§ 2504. — Taxable gifts for preceding calendar periods.
§ 2505. — Unified credit against gift tax.