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9. What are the holding period carryover provisions for related party transactions? 10. What are the rules for netting capital gains and losses from sales

9. What are the holding period carryover provisions for related party transactions?

10. What are the rules for netting capital gains and losses from sales of long-term and short-term capital assets?

11. Define Section 1231 property.

12. How are Section 1231 gains and losses included in the determination of taxable income by individuals?

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