Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 2511: Transfers in general
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Subject to the limitations contained in this chapter, the tax imposed by section 2501 shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; but in the case of a nonresident not a citizen of the United States, shall apply to a transfer only if the property is situated within the United States. shares of stock issued by a domestic corporation, and a United States person, or the United States, a State or any political subdivision thereof, or the District of Columbia,
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