26 U.S.C., Title 26, Subtitle A, Chapter 1, Subchapter O, Part VII | uscode.io

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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter O
Part VII

Part VII: WASH SALES; STRADDLES

Section 1091: Loss from wash sales of stock or securities

Section 1092: Straddles

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