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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter Z — Opportunity Zones
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Subch. Y
Repealed
Subchapter Z — Opportunity Zones
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§1400Z–1
Designation
§1400Z–2
Special rules for capital gains invested in opportunity zones
‹
Subch. Y
Repealed
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