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2021 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Sec. 1240 - Repealed.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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26 U.S.C. § 1240 (2021) |
[§1240. Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787] |
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 332, related to taxability to employee of termination payments. |
STATUTORY NOTES AND RELATED SUBSIDIARIES
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. |
United States Code, 2018 Edition, Supplement 3, 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Subchapter P - Capital Gains and Losses PART IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES Sec. 1240 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787 |
section 1240 |
2021 |
January 3, 2022 |
No |
repealed |
90 Stat. 1787 |
Public Law 94-455 |
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