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Sec. 1251 - Repealed. Pub. L. 98-369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853
| 26 U.S.C. § 1251 (2017) |
| [§1251. Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853] |
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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. |
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EFFECTIVE DATE OF REPEAL
Repeal 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. |
| 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Subchapter P - Capital Gains and Losses PART IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES Sec. 1251 - Repealed.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 |
| section 1251 |
| 2017 |
| January 12, 2018 |
| No |
| repealed |
| 83 Stat. 566 85 Stat. 524 90 Stat. 1535 96 Stat. 1695 98 Stat. 853, 1012 |
| Public Law 91-172, Public Law 92-178, Public Law 94-455, Public Law 97-354, Public Law 98-369 |
