26 U.S.C. §1223 financial definition of 26 U.S.C. §1223
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Section 1223

(redirected from 26 U.S.C. §1223)

Section 1223 (26 U.S.C. §1223)

The Internal Revenue Code section that defines the various holding periods for property, important in determining tax benefits.To find the law's text, see the instructions at Section (federal code).



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