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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 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
§ 1001
- Determination of amount of and recognition of gain or loss
§ 1002
- Repealed.
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