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Title 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
Chapter 12 - GIFT TAX
Subchapter B - Transfers
26 USC § 2515A
26 USC § 2515A
Repealed. Pub. L. 97–34, title IV, §403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302
October 30, 2020
USC
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