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2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter P - Capital Gains and Losses (§§ 1201 - 1298)
Part IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES (§§ 1231 - 1260)
Section 1240 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter P - Capital Gains and Losses
PART IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
Sec. 1240 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
Containssection 1240
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionrepealed
Statutes at Large Reference90 Stat. 1787
Public Law ReferencePublic Law 94-455

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SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES - 26 U.S.C. § 1240 (2012)
[§1240. Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 332, related to taxability to employee of termination payments.

Effective Date of Repeal

Repeal applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.

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