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TITLE 26 — INTERNAL REVENUE CODE
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SUBTITLE B — ESTATE AND GIFT TAXES
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CHAPTER 13 — TAX ON GENERATIONSKIPPING TRANSFERS
> SUBCHAPTER D — GST EXEMPTION
US SUBCHAPTER D — GST EXEMPTION
§ 2631. — GST exemption.
§ 2632. — Special rules for allocation of GST exemption.
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