{"version":"1.0","type":"link","title":"26 U.S.C. § 453A — Special rules for nondealers","url":"https://uplaw.us/documents/usc/26-usc-sect-453a--special-rules-for-nondealers--b55be4d88ca40130","provider_name":"UpLaw","provider_url":"https://uplaw.us/","author_name":"Federal","thumbnail_url":"https://uplaw.us/og/b55be4d88ca40130.png","thumbnail_width":1200,"thumbnail_height":630}