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USC 26
Internal Revenue Code
Estate and Gift Taxes
GIFT TAX
Transfers
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Section
2511
Transfers in general
Section
2512
Valuation of gifts
Section
2513
Gift by husband or wife to third party
Section
2514
Powers of appointment
Section
2515
Treatment of generation-skipping transfer tax
Section
2516
Certain property settlements
Section
2518
Disclaimers
Section
2519
Dispositions of certain life estates