2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter O - Gain or Loss on Disposition of Property
Front Matter

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Editorial Notes AMENDMENTS

1995—Pub. L. 104–7, §2(c), Apr. 11, 1995, 109 Stat. 93, struck out item for part V "Changes to effectuate F.C.C. policy".

1990—Pub. L. 101–508, title XI, §11801(b)(9), Nov. 5, 1990, 104 Stat. 1388–522, struck out item for part VIII "Distributions pursuant to Bank Holding Company Act".

1981—Pub. L. 97–34, title V, §501(d)(3), Aug. 13, 1981, 95 Stat. 327, substituted "Wash sales; straddles" for "Wash sales of stock or securities" in item for part VII.

1976—Pub. L. 94–455, title XIX, §1901(b)(32)(I), Oct. 4, 1976, 90 Stat. 1800, struck out item for part IX "Distributions pursuant to orders enforcing the antitrust laws".

Pub. L. 94–452, §2(c), Oct. 2, 1976, 90 Stat. 1512, struck out "of 1956" after "Bank Holding Company Act" in item for part VIII.

1962—Pub. L. 87–403, §1(b), Feb. 2, 1962, 76 Stat. 5, added item for part IX.

1956—Act May 9, 1956, ch. 240, §10(b), 70 Stat. 146, added item for part VIII.

Footnotes

1 Part repealed by Pub. L. 109–135 without corresponding amendment of subchapter analysis.

Publication Title United States Code, 2012 Edition, Supplement 4, 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 O - Gain or Loss on Disposition of Property
- Front Matter
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
Statutes at Large References 70 Stat. 146
76 Stat. 5
90 Stat. 1512, 1800
95 Stat. 327
104 Stat. 1388-522
109 Stat. 93
Public Law References Public Law 87-403, Public Law 94-452, Public Law 94-455, Public Law 97-34, Public Law 101-508, Public Law 104-7, Public Law 109-135
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