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Tax

Apr. 4, 2002

Election May Reduce Taxes on Capital Gains Under Certain Circumstances

Focus Column - By Stephen M. Loeb - Section 311 of the Taxpayer Relief Act of 1997 provides a noncodified irrevocable election that allows taxpayers to reduce their capital-gains taxes under the right set of circumstances.

        Focus Column
        
        By Stephen M. Loeb
        
        Section 311 of the Taxpayer Relief Act of 1997 provides a noncodified irrevocable election that allows taxpayers to reduce their capital-gains taxes under the right...

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