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112 T.C. No. 19UNITED STATES TAX COURT GENERAL MOTORS CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, RespondentDocket No. 2702696. Filed May 25, 1999.GM and GMAC are

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Information such as the description of the transaction, date of the transaction, and gain or loss must be reported on 112 t.

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