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 'Capital gain' and 'capital asset' are creatures of the tax law, and the Court has been inclined to give these terms a narrow, rather than a broad, construction. Corn Products Co. v. Commissioner, 350 U. S. 46, 350 U. S. 52. A 'sale,' however, is a common event in the non-tax world, and since it is used in the Code without limiting definition and without legislative history indicating a contrary result, its common and ordinary meaning should at least be persuasive of its meaning as used in the Internal Revenue Code. 'Generally speaking, the language in the Revenue Act, just as in any statute, is to be given its ordinary meaning, and the words 'sale' and 'exchange' are not to be read any differently.' Helvering v. William Flaccus Oak Leather Co., 313 U. S. 247, 313 U. S. 249; Hanover Bank v. Commissioner, 369 U. S. 672, 369 U. S. 687; Commissioner v. Korell, 339 U. S. 619, 339 U. S. 627-628; Crane v. Commissioner, 331 U. S. 1, 331 U. S. 6; Lang v. Commissioner, 289 U. S. 109, 289 U. S. 111; Old Colony R. Co. v. Commissioner, 284 U. S. 552, 284 U. ...

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