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U.S Code last checked for updates: Jul 22, 2026
All TitlesTitle 26Subtitle BChapter 11Subchapter APart IV
§ 2051. Definition of taxable es...
§ 2053. Expenses, indebtedness, ...
§ 2051. Definition of taxable es...
§ 2053. Expenses, indebtedness, ...
  • U.S. Code
  • Notes
[§ 2052.
Repealed. Pub. L. 94–455, title XX, § 2001(a)(4),
cite as: 26 USC 2052
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