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" Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of six per centum of the... "
A Compendious Law Dictionary: Containing Both an Explanation of the Terms ... - Page 648
by Thomas Potts - 1815 - 804 pages
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The Code of Federal Regulations of the United States of America

Administrative law - 1959 - 1338 pages
...taxpayer and is a member of the taxpayer's household, or (10) An individual who— (A) Is a descendant more than one class of common stock, the determinati taxpayer, (B) For the taxable year of the taxpayer receives institutional care required by reason of...
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