Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 1234A: Gains or losses from certain terminations
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a right or obligation (other than a securities futures contract, as defined in section 1234B) with respect to property which is (or on acquisition would be) a capital asset in the hands of the taxpayer, or a section 1256 contract (as defined in section 1256) not described in paragraph (1) which is a capital asset in the hands of the taxpayer,
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