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United States Code
Title 26
A
Chapter 1
Subchapter O
Gain or Loss on Disposition of Property
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I
Determination of Amount of and Recognition of Gain or Loss
II
Basis Rules of General Application
III
Common Nontaxable Exchanges
IV
Special Rules
V
Repealed]
VI
Repealed]
VII
Wash Sales; Straddles
VIII
Repealed]
IX
Repealed]