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title 26
Internal Revenue
chapter I-i12
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 11
Special Rules for Determining Capital Gains and Losses
§ 1.1232-2
[Reserved]
View all text of Subjgrp 11 [§ 1.1231-1 - § 1.1298-4]
§ 1.1232-2 - [Reserved]