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*The circular layer of the tunica muscularis forms the internal anal sphincter.
 
*The circular layer of the tunica muscularis forms the internal anal sphincter.
 
*The external anal sphincter is formed from skeletal muscle.
 
*The external anal sphincter is formed from skeletal muscle.
 +
*Epithelium changes from
    
===Rectum===
 
===Rectum===
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