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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-7 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance on the application of §§ 121 and 1031 of the Internal Revenue Code to a single exchange of property.

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▸Contents — Internal Revenue Bulletin 2005-7
Internal Revenue Bulletin 2005-7

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