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U.S. Code Title 26 Subtitle A Chapter 1 Subchapter P Part III

United States Code · Part

Part III — General Rules For Determining Capital Gains And Losses

26 U.S.C. pt. ptIII

  • § 1221 Capital Asset Defined
  • § 1222 Other Terms Relating To Capital Gains And Losses
  • § 1223 Holding Period Of Property
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