| http://www.w3.org/ns/prov#value | - or other property of a kind which would properly be included in inventory if on hand at the close of the taxable year; or(ii) Property held primarily for sale to customers in the ordinary course of a trade or business;(b) For purposes of paragraph (a)(4) of this section, it is immaterial whether a gain or loss is treated as a capital gain or as an ordinary gain or loss for purposes other than det
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