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 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Sec. 1240 - Repealed.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

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Citation 26 U.S.C. § 1240 (2017)
Section Name [§1240. Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
Repeal Summary

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

Editorial Notes 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.

Publication Title United States Code, 2012 Edition, Supplement 5, 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Sec. 1240 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
Contains section 1240
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition repealed
Statutes at Large References 90 Stat. 1787
Public Law References Public Law 94-455
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