https://openjurist.org/title-26/us-code/subtitle-a/chapter-1/subchapter-i/part-iii/sales-and-exchanges
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Part III
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SALES AND EXCHANGES
Contents (2)
Section 631
Gain or loss in the case of timber, coal, or domestic iron ore
Section 632
Repealed. Pub. L. 94455, title XIX, 1901(a)(90), Oct. 4, 1976, 90 Stat. 1779]