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Payment of tax on personal capital gains from separate funds, specific IRS Law, Regulation, Rule, or other

Kindly name specific statute in tax law, regulation other applicable to withholding or payment of personal capital gains tax please.

Thanks in advance for your time and any information.

--FH

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Payment of tax on personal capital gains from separate funds, specific IRS Law, Regulation, Rule, or other

IRC section 1222.

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