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Codes and Statutes
US Code
Title 26
Subtitle A
Chapter 1
Subchapter P
Part III
US Code - Part III: General rules for determining capital gains and losses
Search US Code - Part III: General rules for determining capital gains and losses
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Section 1221
Capital asset defined
Section 1222
Other terms relating to capital gains and losses
Section 1223
Holding period of property
[Notes]
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