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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 VII
WASH SALES; STRADDLES
Part VII. WASH SALES; STRADDLES
§ 1091
- Loss from wash sales of stock or securities
§ 1092
- Straddles
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