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United States Code
Title 26 - INTERNAL REVENUE CODESubtitle A - INCOME TAXESChapter 1 - NORMAL TAXES AND SURTAXES
Subchapter O - GAIN OR LOSS ON DISPOSITION OF PROPERTY
Part I - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS

Part I - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS

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  • Section 1001 - Determination of amount of and recognition of gain or loss
  • Section 1002 - Repealed
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