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  • But stock in a corporation does not count as qualified appreciated stock to the extent you and your family contributed more than 10% of the value of all the outstanding stock in the corporation. taxmap/pubs/p526-003.htm#en_us_publink1000229768Tangible personal property put to unrelated use.(p11)The term tangible personal property means any property, other than land or buildings, that can be seen
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