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
Secs. 1246, 1247 - Repealed. Pub. L. 108-357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506

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Section Name	[§§1246, 1247. Repealed. Pub. L. 108–357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
Repeal Summary	Section 1246, added Pub. L. 87–834, §14(a)(1), Oct. 16, 1962, 76 Stat. 1036; amended Pub. L. 94–455, title XIV, §1402(b)(1)(W), (2), title XIX, §§1901(a)(141), (b)(3)(I), (32)(B)(ii), 1906(b)(13)(A), title XX, §2005(a)(5), Oct. 4, 1976, 90 Stat. 1732, 1787, 1793, 1800, 1834, 1877; Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299; Pub. L. 97–34, title VIII, §832(a), Aug. 13, 1981, 95 Stat. 355; Pub. L. 98–369, div. A, title I, §134(a), title X, §1001(b)(20), (e), July 18, 1984, 98 Stat. 668, 1012; Pub. L. 99–514, title XII, §1235(b), Oct. 22, 1986, 100 Stat. 2574; Pub. L. 100–647, title I, §§1012(p)(21), 1018(o)(2), Nov. 10, 1988, 102 Stat. 3519, 3585; Pub. L. 107–16, title V, §542(e)(5)(A), June 7, 2001, 115 Stat. 85; Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300, related to treatment of gain on foreign investment company stock. Section 1247, added Pub. L. 87–834, §14(a)(1), Oct. 16, 1962, 76 Stat. 1037; amended Pub. L. 94–455, title XIV, §1402(b)(1)(X), (2), title XIX, §§1901(b)(33)(P), (R), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1732, 1802, 1834; Pub. L. 98–369, div. A, title X, §1001(b)(21), (e), July 18, 1984, 98 Stat. 1012, related to election by foreign investment companies to distribute income currently.
Editorial Notes	EFFECTIVE DATE OF REPEAL Repeal applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end, see section 413(d)(1) of Pub. L. 108–357, set out as an Effective and Termination Dates of 2004 Amendments note under section 1 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 Secs. 1246, 1247 - Repealed. Pub. L. 108-357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506
Contains	sections 1246 to 1247
Date	2017
Laws In Effect As Of Date	January 12, 2018
Positive Law	No
Disposition	repealed
Statutes at Large References	76 Stat. 1036, 1037 90 Stat. 1732 94 Stat. 299 95 Stat. 355 98 Stat. 668, 1012 100 Stat. 2574 102 Stat. 3519 115 Stat. 85 118 Stat. 1506 124 Stat. 3300
Public Law References	Public Law 87-834, Public Law 94-455, Public Law 96-223, Public Law 97-34, Public Law 98-369, Public Law 99-514, Public Law 100-647, Public Law 107-16, Public Law 108-357, Public Law 111-312

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