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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter I
Part III
Night Mode
Part III: SALES AND EXCHANGES
Section 631: Gain or loss in the case of timber, coal, or domestic iron ore
[Section 632: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]