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TITLE 26
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Subtitle A
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CHAPTER 1
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Subchapter O
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PART I
NOTES:
Sec.
1001.
Determination of amount of and recognition of gain or loss.
[1002.
Repealed.]
Amendments
1976—
Pub. L. 94–455
, title XIX, § 1901(b)(28)(B)(ii), Oct. 4, 1976,
90 Stat. 1799
, struck out item 1002 “Recognition of gain or loss”.
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