2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter P - Capital Gains and Losses (Sections 1201 - 1298)
Part IV - Special Rules for Determining Capital Gains and Losses (Sections 1231 - 1260)
Sec. 1251 - Repealed. Pub. L. 98-369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853
| Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 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Subchapter P - Capital Gains and Losses PART IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES Sec. 1251 - Repealed. Pub. L. 98-369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853 |
| Contains | section 1251 |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large References | 83 Stat. 566 85 Stat. 524 90 Stat. 1535 96 Stat. 1695 98 Stat. 853, 1012 |
| Public and Private Laws | Public Law 91-172, Public Law 92-178, Public Law 94-455, Public Law 97-354, Public Law 98-369 |
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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.
EFFECTIVE DATE OF REPEALRepeal applicable to taxable years beginning after Dec. 31, 1983, see section 492(d) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 170 of this title.
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