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Section 1221 |
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Section 1221 (26 U.S.C.ยง1221) The Internal Revenue Code section that defines a capital asset by explanation of things that are not capital assets.To find the law's text, see the instructions at Section (federal code). How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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