| http://www.w3.org/ns/prov#value | - (2) GAIN RECOGNITION ON CERTAIN EXCHANGES-???(A) IN GENERAL- In the case of any exchange of property to which this paragraph applies, notwithstanding any other provision of this title, such property shall be treated as sold for its fair market value on the date of such exchange, and any gain shall be recognized for the taxable year which includes such date.???(B) EXCHANGES TO WHICH PARAGRAPH APPLI
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