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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
Part III - COMMON NONTAXABLE EXCHANGES
26 USC § 1034
26 USC § 1034
Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839
October 30, 2020
USC
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