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26 U.S. Code Subpart C - Election of Mark to Market for Marketable Stock
A prior subpart C, consisting of sections 1296 and 1297 of this title, was redesignated subpart D consisting of sections 1297 and 1298.
1997—Pub. L. 105–34, title XI, § 1122(a), Aug. 5, 1997, 111 Stat. 972, added subpart C and item 1296. Former subpart C redesignated D.