| http://www.w3.org/ns/prov#value | - L. 108???357, title VII, ?? 702(d),Oct. 22, 2004, 118 Stat. 1546, provided that: ???The amendments made by this section [amending this section and section 514 of this title] shall apply to any gain or loss on the sale, exchange, or other disposition of any property acquired by the taxpayer after December 31, 2004.???
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