CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter P— Capital Gains and Losses›PART IV— SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

§ 1232 to 1232B. Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984,…

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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