§ 1251. Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]

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Section, added Pub. L. 91–172, title II, § 211(a), Dec. 30, 1969, 83 Stat. 566; amended Pub. L. 92–178, title III, § 305(a), Dec. 10, 1971, 85 Stat. 524; Pub. L. 94–455, title II, § 206(a), (b)(1), (2), title XIV, § 1402(b)(1)(Z), (2), title XIX, §§ 1901(b)(3)(K), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1535, 1732, 1793, 1834; Pub. L. 97–354, § 5(a)(36), Oct. 19, 1982, 96 Stat. 1695; Pub. L. 98–369, div. A, title X, § 1001(b)(23), (e), July 18, 1984, 98 Stat. 1012, related to gain from disposition of property used in farming where farm losses offset nonfarm income.

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Pub. L. 91–172, title II, § 211(a)
83 Stat. 566
Pub. L. 92–178, title III, § 305(a)
85 Stat. 524
Pub. L. 94–455, title II, § 206(a)
90 Stat. 1535
Pub. L. 97–354, § 5(a)(36)
96 Stat. 1695
Pub. L. 98–369, div. A, title X, § 1001(b)(23)
98 Stat. 1012
section 492(d) of Pub. L. 98–369

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cites case law

§ 1251

Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]

Stat.×5

U.S.C.×2

U.S.C.§ 170

Pub. L.Pub. L. 91–172, title II, § 211(a)

Stat.83 Stat. 566

Pub. L.Pub. L. 92–178, title III, § 305(a)

Stat.85 Stat. 524

Pub. L.Pub. L. 94–455, title II, § 206(a)

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