| http://www.w3.org/ns/prov#value | - of any such property shall make an information return for that year in prescribed form in respect of each such sale.(6) Every person who, while acting as nominee or agent for another person in respect of a sale or other transaction to which subsection (2), (3) or (5) applies, receives the proceeds of the sale or other transaction shall, where the transaction is carried out in the name of the nomin
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