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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle B
Chapter 12
Subchapter A [§ 2501 - § 2505] - Determination of Tax Liability
Subchapter B [§ 2511 - § 2519] - Transfers
Subchapter C [§ 2521 - § 2524] - Deductions
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