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    <description>An amendment deems the cost of acquisition of specified capital assets to be the fair market value taken into account under the related provision, thereby fixing the cost basis for computation of capital gains arising from transfer of those assets.</description>
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      <description>An amendment deems the cost of acquisition of specified capital assets to be the fair market value taken into account under the related provision, thereby fixing the cost basis for computation of capital gains arising from transfer of those assets.</description>
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