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United States Code
Title 26
A
Chapter 1
Subchapter P
Capital Gains and Losses
I
Treatment of Capital Gains
II
Treatment of Capital Losses
III
General Rules for Determining Capital Gains and Losses
IV
Special Rules for Determining Capital Gains and Losses
V
Special Rules for Bonds and Other Debt Instruments
VI
Treatment of Certain Passive Foreign Investment Companies
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