transferor

(1)Except as provided in this subsection or section 2653(a), the term “transferor” means— (A)in the case of any property subject to the tax imposed by chapter 11, the decedent, and (B)in the case of any property subject to the tax imposed by chapter 12, the donor.

Source

26 USC § 2652(a)(1)


Scoping language

For purposes of this chapter
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