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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 C — DEDUCTIONS
US SUBCHAPTER C — DEDUCTIONS
§ 2521. — Repealed.
§ 2522. — Charitable and similar gifts.
§ 2523. — Gift to spouse.
§ 2524. — Extent of deductions.
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