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Internal Revenue Service

Internal Revenue Code from insurance and sale proceeds received for the destruction and damage of property by Hurricane. ... improvements to land held by the taxpayer to assure the continued utility of the ... Commissioner, 30 T.C. 741 (1958), acq, 1959-2 C.B. 3. In Masser, the taxpayer owned

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  Services, Land, Code, Internal revenue service, Internal, Revenue, 1995, Revenue codes

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