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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 · § 1246, 1247

§ 1246, 1247. Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]

340 words·~2 min read·/usc/title-26/section-1246-1247

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Pub. L. 108–357, title IV, § 413(a)(2) , (3), Oct. 22, 2004 , 118 Stat. 1506 ] Section 1246, added Pub. L. 87–834, § 14(a)(1) , Oct. 16, 1962 , 76 Stat. 1036 ; amended Pub. L. 94–455, title XIV, § 1402(b)(1)(W) , (2), title XIX, §§ 1901(a)(141), (b)(3)(I), (32)(B)(ii), 1906(b)(13)(A), title XX, § 2005(a)(5), Oct. 4, 1976 , 90 Stat. 1732 , 1787, 1793, 1800, 1834, 1877; Pub. L. 96–223, title IV, § 401(a) , Apr. 2, 1980 , 94 Stat. 299 ; Pub. L. 97–34, title VIII, § 832(a) , Aug. 13, 1981 , 95 Stat. 355 ;
Pub. L. 98–369, div. A, title I, § 134(a) , title X, § 1001(b)(20), (e), July 18, 1984 , 98 Stat. 668 , 1012; Pub. L. 99–514, title XII, § 1235(b) , Oct. 22, 1986 , 100 Stat. 2574 ; Pub. L. 100–647, title I , §§ 1012(p)(21), 1018( o )(2), Nov. 10, 1988 , 102 Stat. 3519 , 3585; Pub. L. 107–16, title V, § 542(e)(5)(A) , June 7, 2001 , 115 Stat. 85 ; Pub. L. 111–312, title III, § 301(a) , Dec. 17, 2010 , 124 Stat. 3300 , related to treatment of gain on foreign investment company stock.
Section 1247, added Pub. L. 87–834, § 14(a)(1) , Oct. 16, 1962 , 76 Stat. 1037 ; amended Pub. L. 94–455, title XIV, § 1402(b)(1)(X) , (2), title XIX, §§ 1901(b)(33)(P), (R), 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1732 , 1802, 1834; Pub. L. 98–369, div. A, title X, § 1001(b)(21) , (e), July 18, 1984 , 98 Stat. 1012 , related to election by foreign investment companies to distribute income currently.
Connections22 off-index
22 references not yet in our index
  • Pub. L. 108-357
  • 118 Stat. 1506
  • Pub. L. 87-834
  • 76 Stat. 1036
  • Pub. L. 94-455
  • 90 Stat. 1732
  • Pub. L. 96-223
  • 94 Stat. 299
  • Pub. L. 97-34
  • 95 Stat. 355
  • Pub. L. 98-369
  • 98 Stat. 668
  • Pub. L. 99-514
  • 100 Stat. 2574
  • Pub. L. 100-647
  • 102 Stat. 3519
  • Pub. L. 107-16
  • 115 Stat. 85
  • Pub. L. 111-312
  • 124 Stat. 3300
  • 76 Stat. 1037
  • 98 Stat. 1012
Citation graph
cites case law
§ 1246, 1247
Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
Pub. L.Pub. L. 108-357
Stat.118 Stat. 1506
Pub. L.Pub. L. 87-834
Stat.76 Stat. 1036
Pub. L.Pub. L. 94-455
Cites 22 · showing 5Cited by 0 across 0 sources
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