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PART I⁠—DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS — Front Matter

Chap.Sec.
1001.Determination of amount of and recognition of gain or loss.
[ 1002.Repealed.]

Editorial Notes

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”.