25 U.S.C. § 1716 : US Code - Section 1716: Deferral of capital gains

Search 25 U.S.C. § 1716 : US Code - Section 1716: Deferral of capital gains

For purposes of title 26, any sale or disposition of private
settlement lands pursuant to the terms and conditions of the
settlement agreement shall be treated as an involuntary conversion
within the meaning of section 1033 of title 26.
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