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What is the character of gain? (Capital or Ordinary or 1231)?
Class I: Cash and cash equivalents
Class II: Actively traded personal property, CDs and foreign currency
Class III: Mortgages, accounts receivables and credit card receivables
Class IV: Inventory
Class V: Equipment, land and property
Class VI: Intangibles described under Internal Revenue Code 197, less Goodwill or going concern
Class VII: Goodwill and going concern
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