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  • Sec.  1221. Capital asset defined.
  • Sec.  1222. Other items relating to capital gains and losses.1
  • Sec.  1223. Holding period of property.

Footnote(s):

1 So in original. Does not conform to section catchline.

1 So in original. Probably should be "who".

2 So in original. No closing parenthesis was enacted.

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(Last updated May 8, 2002)