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ESTATE TAX— Continued
Internal Revenue Bulletin 1999-18 · 2026-10-03 edition · updated 2026-10-04 · United States
duction; valuation of interest passing to surviving spouse (REG–114663– 97) 6, 17 Valuation of adjusted taxable gifts and
section 2701(d) taxable events, REG– 106177–98; correction (Ann. 28) 13, 25
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