Web{"jsonapi":{"version":"1.0","meta":{"links":{"self":{"href":"http:\/\/jsonapi.org\/format\/1.0\/"}}}},"data":{"type":"node--article","id":"cd9c0177-8339-40b2-a79b ... Webproduct, and was therefore permitted to treat the royalty payments as long term capital gains under §1235. Id. at 563. In McClain v. Commissioner, 40 T.C. 841 (1963), the …
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