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A comment on Investors bought a record share of U.S. homes in 2021. Parent comment

Re:Investors bought a record share of U.S. homes in 2021 by pkaye on Thursday February 17, 2022 @03:32PM (#30378271)
Doesn't that exclusion also exist at the federal level?

https://www.irs.gov/taxtopics/tc701

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