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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · PART IV— SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES · § 1232 to 1232B

§ 1232 to 1232B. Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]

334 words·~2 min read·/usc/title-26/section-1232-to-1232b

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Pub. L. 98–369, div. A, title I, § 42(a)(1) , July 18, 1984 , 98 Stat. 556 ] Section 1232, acts Aug. 16, 1954, ch. 736 , 68A Stat. 326 ; Sept. 2, 1958 , Pub. L. 85–866, title I , §§ 50(a), 51, 72 Stat. 1642 , 1643; June 25, 1959 , Pub. L. 86–69, § 3(e) , 73 Stat. 140 ; Sept. 2, 1964 , Pub. L. 88–563, § 5 , 78 Stat. 845 ; Dec. 30, 1969 , Pub. L. 91–172, title IV, § 413(a) , (b), 83 Stat. 609 , 611; Oct. 4, 1976 , Pub. L. 94–455, title XIV, § 1402(b)(1)(S) , (2), title XIX, §§ 1901(b)(3)(I), (14)(D), 1904(b)(10)(C), 90 Stat. 1732 , 1793, 1796, 1817;
Aug. 13, 1981 , Pub. L. 97–34, title V, § 505(b) , 95 Stat. 331 ; Sept. 3, 1982 , Pub. L. 97–248, title II , §§ 231(c), 232(b), title III, § 310(b)(6), 96 Stat. 499 , 501, 599; Jan. 12, 1983 , Pub. L. 97–448, title III, § 306(a)(9)(B) , (C)(i), (ii), 96 Stat. 2403 , 2404; July 18, 1984 , Pub. L. 98–369, div. A, title X, § 1001(b)(16) , (d), (e), 98 Stat. 1012 , related to bonds and other evidences of indebtedness. See section 1271 et seq. of this title. Section 1232A, added Pub. L. 97–248, title II, § 231(a) , Sept. 3, 1982 , 96 Stat. 496 ; amended Pub. L. 98–369, div.
A, title II, § 211(b)(17) , July 18, 1984 , 98 Stat. 756 , related to original issue discount. See section 1271 et seq. of this title. Section 1232B, added Pub. L. 97–248, title II, § 232(a) , Sept. 3, 1982 , 96 Stat. 499 , related to stripped bonds. See section 1286 of this title .
Connections21 off-index
21 references not yet in our index
  • Pub. L. 98-369
  • 98 Stat. 556
  • Pub. L. 85-866
  • 72 Stat. 1642
  • Pub. L. 86-69
  • 73 Stat. 140
  • Pub. L. 88-563
  • 78 Stat. 845
  • Pub. L. 91-172
  • 83 Stat. 609
  • Pub. L. 94-455
  • 90 Stat. 1732
  • Pub. L. 97-34
  • 95 Stat. 331
  • Pub. L. 97-248
  • 96 Stat. 499
  • Pub. L. 97-448
  • 96 Stat. 2403
  • 98 Stat. 1012
  • 96 Stat. 496
  • 98 Stat. 756
Citation graph
cites case law
§ 1232 to 1232B
Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]
Pub. L.Pub. L. 98-369
Stat.98 Stat. 556
Pub. L.Pub. L. 85-866
Stat.72 Stat. 1642
Pub. L.Pub. L. 86-69
Cites 21 · showing 5Cited by 0 across 0 sources
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