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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
Subchapter O - Gain or Loss on Disposition of Property
26 USC Part VII
26 USC Part VII
WASH SALES; STRADDLES
October 30, 2020
§
1091
Loss from wash sales of stock or securities
§
1092
Straddles
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