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    decipher.legal

    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle B
    4. CHAPTER 12
    5. Subchapter B

    § 2512 Valuation of gifts

    (a)

    (b)

    (c) Cross reference

    For individual’s right to be furnished on request a statement regarding any valuation made by the Secretary of a gift by that individual, see section 7517.