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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter P. Capital Gains and Losses |
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Part III. GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES |
| § 1221. Capital asset defined |
| § 1222. Other terms relating to capital gains and losses |
| § 1223. Holding period of property |