U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter O— Gain or Loss on Disposition of Property › Part [PART V— REPEALED]

26 U.S.C. § 1071

Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93]

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[repealed]