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where the property is substituted property (within the meaning assigned by paragraph (a) of the definition superficial loss in section 54) of the taxpayer, the amount, if any, by which
where the property is substituted property (within the meaning assigned by paragraph (a) of the definition superficial loss in section 54) of the taxpayer, the amount, if any, by which
where the property is substituted property (within the meaning assigned by paragraph (a) of the definition superficial loss in section 54) of the taxpayer, the amount, if any, by which