Unrecognized gain.

Unrecognized gain. The term unrecognized gain means unrecognized gain as defined in section 1092(a)(3)(A).
The termunrecognized gainmeans unrecognized gain as defined in section 1092(a)(3)(A).

Source

26 CFR § 1.1092(b)-5T

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Scoping language

None

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