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section 1202 gain

Defined in 1 place of the United States Code.

For purposes of this subsection, the term “section 1202 gain” means an amount equal to the gain excluded from gross income under section 1202(a).

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For purposes of this subsection, the term “section 1202 gain” means the excess of—

(A) the gain which would be excluded from gross income under section 1202 but for the percentage limitation in section 1202(a), over

(B) the gain excluded from gross income under section 1202.

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