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According to IRC Section 61, there are some exclusions. Does anyone know where I can find these so-called Exclusions? Remember, Section 61 starts off with,
According to IRC Section 61, there are some exclusions. Does anyone know where I can find these so-called Exclusions? Remember, Section 61 starts off with, "except as otherwise provided.....". There must be a list of these some where, no? Any thoughts? (200 words or more, please do not copy)
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