The S&P and the Dow opened at record highs for the second straight day on Tuesday with gains across sectors as investors looked ahead to the upcoming earnings season.

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The Dow Jones Industrial Average rose 25.11 points, or 0.11 percent, to 22,582.71, the S&P 500 gained 1.78 points, or 0.07 percent, to 2,530.9 and the Nasdaq Composite added 8.13 points, or 0.12 percent, to 6,524.85.

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