https://openjurist.org/title-26/us-code/subtitle-b/chapter-13/subchapter-c/taxable-amount
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Subchapter C
Subchapter C
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Taxable Amount
Contents (4)
Section 2621
Taxable amount in case of taxable distribution
Section 2622
Taxable amount in case of taxable termination
Section 2623
Taxable amount in case of direct skip
Section 2624
Valuation