2017 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter P - Capital Gains and Losses
Part I - Treatment of Capital Gains
Sec. 1201 - Repealed. Pub. L. 115-97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096
26 U.S.C. § 1201 (2017) |
[§1201. Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096] |
Section, Aug. 16, 1954, ch. 736, 68A Stat. 320; Mar. 13, 1956, ch. 83, §5(7), 70 Stat. 49; Pub. L. 86–69, §3(f)(2), June 25, 1959, 73 Stat. 140; Pub. L. 87–834, §8(g)(3), Oct. 16, 1962, 76 Stat. 999; Pub. L. 91–172, title V, §511(b), Dec. 30, 1969, 83 Stat. 635; Pub. L. 94–455, title XIX, §1901(a)(135), (b)(33)(L), Oct. 4, 1976, 90 Stat. 1786, 1801; Pub. L. 95–600, title IV, §§401(a), 403(a), (b), Nov. 6, 1978, 92 Stat. 2866, 2868; Pub. L. 96–222, title I, §104(a)(2)(B), (3)(A), Apr. 1, 1980, 94 Stat. 214, 215; Pub. L. 98–369, div. A, title II, §211(b)(16), July 18, 1984, 98 Stat. 756; Pub. L. 99–514, title III, §311(a), title X, §1024(c)(14), Oct. 22, 1986, 100 Stat. 2219, 2408; Pub. L. 100–647, title I, §1003(c)(1), title II, §2004(l), Nov. 10, 1988, 102 Stat. 3384, 3606; Pub. L. 103–66, title XIII, §13221(c)(2), Aug. 10, 1993, 107 Stat. 477; Pub. L. 104–188, title I, §1703(f), Aug. 20, 1996, 110 Stat. 1876; Pub. L. 105–34, title III, §314(a), Aug. 5, 1997, 111 Stat. 842; Pub. L. 110–234, title XV, §15311(a), May 22, 2008, 122 Stat. 1502; Pub. L. 110–246, §4(a), title XV, §15311(a), June 18, 2008, 122 Stat. 1664, 2264; Pub. L. 114–113, div. Q, title III, §334(a), Dec. 18, 2015, 129 Stat. 3108, related to alternative tax for corporations. |
EFFECTIVE DATE OF REPEAL
Repeal applicable to taxable years beginning after Dec. 31, 2017, see section 13001(c)(1) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 11 of this title. TRANSITIONAL RULESPub. L. 99–514, title III, §311(d)(1), Oct. 22, 1986, 100 Stat. 2219, provided transitional rules for taxable years beginning in 1986 and ending in 1987. RATE ON NET CAPITAL GAIN FOR PORTION OF 1981; 20-PERCENT MAXIMUMPub. L. 97–34, title I, §102, Aug. 13, 1981, 95 Stat. 186, as amended by Pub. L. 97–448, title I, §101(aa), Jan. 12, 1983, 96 Stat. 2366; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, established tax rates on qualified net capital gains for taxable years ending after June 9, 1981, and beginning before January 1, 1982. |
United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter P - Capital Gains and Losses PART I - TREATMENT OF CAPITAL GAINS Sec. 1201 - Repealed. Pub. L. 115-97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096 |
section 1201 |
2017 |
January 12, 2018 |
No |
repealed |
70 Stat. 49 73 Stat. 140 76 Stat. 999 83 Stat. 635 90 Stat. 1786 92 Stat. 2866 94 Stat. 214 95 Stat. 186 96 Stat. 2366 98 Stat. 756 100 Stat. 2095, 2219 102 Stat. 3384 107 Stat. 477 110 Stat. 1876 111 Stat. 842 122 Stat. 1502, 1664 129 Stat. 3108 131 Stat. 2096 |
Public Law 86-69, Public Law 87-834, Public Law 91-172, Public Law 94-455, Public Law 95-600, Public Law 96-222, Public Law 97-34, Public Law 97-448, Public Law 98-369, Public Law 99-514, Public Law 100-647, Public Law 103-66, Public Law 104-188, Public Law 105-34, Public Law 110-234, Public Law 110-246, Public Law 114-113, Public Law 115-97 |