| http://www.w3.org/ns/prov#value | - Prior to amendment, par. (7) read as follows: ???For purposes of this title, if any property ceases to be used or held for use in connection with the conduct of a trade or business within the United States, the determination of whether any income or gain attributable to a sale or exchange of such property occurring within 10 years after such cessation is effectively connected with the conduct of a
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