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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
Subchapter J - Estates, Trusts, Beneficiaries, and Decedents
26 USC Part II
26 USC Part II
INCOME IN RESPECT OF DECEDENTS
October 30, 2020
§
691
Recipients of income in respect of decedents
§
692
Income taxes of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death
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