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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter P
Capital Gains and Losses
part III
GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
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