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/ United States Code / Title 26 — Internal Revenue Code / Subtitle A — Income Taxes / Chapter 1 — Normal Taxes and Surtaxes / Subchapter P — Capital Gains and Losses / Part I — Treatment of Capital Gains

Pt. IITreatment of Capital Losses ›

Part I — Treatment of Capital Gains

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§1201 Repealed.
§1202 Partial exclusion for gain from certain small business stock

Pt. IITreatment of Capital Losses ›

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