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Practical Income Manual 2019.
Chapter 11. Capital gains and losses
Determination of the amount of capital gains or losses: general rules
Derived from onerous or lucrative transmissions
Transitional regime applicable to capital gains derived from assets acquired prior to December 31, 1994 (reducing or abatement percentages)
Calculation of the part of the capital gain generated before January 20, 2006

Practical Income Manual 2019.

Special rule (listed securities)

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Updated webpage: October 17, 2023