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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter P— Capital Gains and Losses · § 1201

§ 1201. Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]

341 words·~2 min read·/usc/title-26/section-1201

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Section, Aug. 16, 1954, ch. 736, 68A Stat. 320; Mar. 13, 1956, ch. 83, § 5(7), 70 Stat. 49; Pub. L. 86–69, § 3(f)(2), June 25, 1959, 73 Stat. 140; Pub. L. 87–834, § 8(g)(3), Oct. 16, 1962, 76 Stat. 999; Pub. L. 91–172, title V, § 511(b), Dec. 30, 1969, 83 Stat. 635; Pub. L. 94–455, title XIX, § 1901(a)(135), (b)(33)(L), Oct. 4, 1976, 90 Stat. 1786, 1801; Pub. L. 95–600, title IV, §§ 401(a), 403(a), (b), Nov. 6, 1978, 92 Stat. 2866, 2868; Pub. L. 96–222, title I, § 104(a)(2)(B), (3)(A), Apr. 1, 1980, 94 Stat. 214, 215;
Pub. L. 98–369, div. A, title II, § 211(b)(16), July 18, 1984, 98 Stat. 756; Pub. L. 99–514, title III, § 311(a), title X, § 1024(c)(14), Oct. 22, 1986, 100 Stat. 2219, 2408; Pub. L. 100–647, title I, § 1003(c)(1), title II, § 2004(l), Nov. 10, 1988, 102 Stat. 3384, 3606; Pub. L. 103–66, title XIII, § 13221(c)(2), Aug. 10, 1993, 107 Stat. 477; Pub. L. 104–188, title I, § 1703(f), Aug. 20, 1996, 110 Stat. 1876; Pub. L. 105–34, title III, § 314(a), Aug. 5, 1997, 111 Stat. 842; Pub. L. 110–234, title XV, § 15311(a), May 22, 2008, 122 Stat. 1502;
Pub. L. 110–246, § 4(a), title XV, § 15311(a), June 18, 2008, 122 Stat. 1664, 2264; Pub. L. 114–113, div. Q, title III, § 334(a), Dec. 18, 2015, 129 Stat. 3108, related to alternative tax for corporations.
Connections44 cite this · traces to 4
Cited by 44 sections · top 27
statutes-at-large
34 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 320
  • Mar. 13, 1956, ch. 83, § 5(7)
  • 70 Stat. 49
  • Pub. L. 86–69, § 3(f)(2)
  • 73 Stat. 140
  • Pub. L. 87–834, § 8(g)(3)
  • 76 Stat. 999
  • Pub. L. 91–172, title V, § 511(b)
  • 83 Stat. 635
  • Pub. L. 94–455, title XIX, § 1901(a)(135)
  • 90 Stat. 1786
  • Pub. L. 95–600, title IV
  • 92 Stat. 2866
  • Pub. L. 96–222, title I, § 104(a)(2)(B)
  • 94 Stat. 214
  • Pub. L. 98–369, div. A, title II, § 211(b)(16)
  • 98 Stat. 756
  • Pub. L. 99–514, title III, § 311(a)
  • 100 Stat. 2219
  • Pub. L. 100–647, title I, § 1003(c)(1)
  • 102 Stat. 3384
  • Pub. L. 103–66, title XIII, § 13221(c)(2)
  • 107 Stat. 477
  • Pub. L. 104–188, title I, § 1703(f)
  • 110 Stat. 1876
  • Pub. L. 105–34, title III, § 314(a)
  • 111 Stat. 842
  • Pub. L. 110–234, title XV, § 15311(a)
  • 122 Stat. 1502
  • Pub. L. 110–246, § 4(a)
  • 122 Stat. 1664
  • 129 Stat. 3108
  • 132 Stat. 147
Citation graph
cites case law
§ 1201
Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]
Stat.×35
U.S.C.×4
Pub. L.×3
Stat. Comp.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 320
ActMar. 13, 1956, ch. 83, § 5(7)
Stat.70 Stat. 49
Pub. L.Pub. L. 86–69, § 3(f)(2)
Cites 38 · showing 9Cited by 44 across 4 sources
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