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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 · § 1238

§ 1238. Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]

108 words·~1 min read·/usc/title-26/section-1238

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Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 332; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§ 1901(b)(3)(K), 1951(c)(2)(A), 90 Stat. 1793, 1840, related to amortization in excess of depreciation.
Connections1 cite this · traces to 1
6 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 332
  • Pub. L. 94–455, title XIX
  • 90 Stat. 1793
  • Pub. L. 101–508
  • section 11821(b) of Pub. L. 101–508
Citation graph
cites case law
§ 1238
Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 332
Pub. L.Pub. L. 94–455, title XIX
Stat.90 Stat. 1793
Pub. L.Pub. L. 101–508
Cites 7 · showing 6Cited by 1 across 1 source
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