Sec. 10. deferral of capital gains
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## Sec. 10 deferral of capital gains For the purpose of subtitle A of the Internal Revenue Code of 1954, any transfer by private owners of land purchased or otherwise acquired by the Secretary with moneys from the land acquisition fund whether in the name of the United States or of the respective tribe, nation or band shall be deemed to be an involuntary conversion within the meaning of section 1033 of the Interna l Revenue Code of 1954, as amended.