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January 28, 2005, Mr. Thing Tran President and CEO Sigma Designs, Inc. 1221 California Circle Milpitas, CA 95035 RE: Purchase of Series B Preferred Stock in Envision from Sigma Designs, Inc. Dear

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What is sec 1221?

Section 1221 of the Internal Revenue Code provides the definition of capital assets.

Who is required to file sec 1221?

Individuals and businesses that engage in transactions involving capital assets are required to report and file sec 1221.

How to fill out sec 1221?

To fill out sec 1221, you need to report any transactions involving capital assets, including the details of the assets and any gains or losses realized from the transactions.

What is the purpose of sec 1221?

The purpose of sec 1221 is to determine the tax treatment of gains and losses from the sale or exchange of capital assets.

What information must be reported on sec 1221?

On sec 1221, you must report information about the capital assets involved in the transaction, as well as any gains or losses realized from the sale or exchange of those assets.

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