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U.S. Code Title 26
Subtitle F
Chapter 71
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Chapter 71: TRANSFEREES AND FIDUCIARIES
Section 6901: Transferred assets
Section 6902: Provisions of special application to transferees
Section 6903: Notice of fiduciary relationship
Section 6904: Prohibition of injunctions
Section 6905: Discharge of executor from personal liability for decedent’s income and gift taxes