Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1201
[§1201. Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]
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Nearby sections (25 sections)
- 1058 · Transfers of securities under certain agreements
- 1059 · Corporate shareholder's basis in stock reduced by nontaxed…
- 1059A · Limitation on taxpayer's basis or inventory cost in property…
- 1060 · Special allocation rules for certain asset acquisitions
- 1061 · Partnership interests held in connection with performance of…
- 1062 · Cross references
- 1071 · [§1071. Repealed. Pub. L. 104–7, §2(a), Apr. 11, 1995, 109 Stat.…
- 1081 · [§§1081 to 1083. Repealed. Pub. L. 109–135, title IV,…
- 1091 · Loss from wash sales of stock or securities
- 1092 · Straddles
- 1101 · [§§1101 to 1103. Repealed. Pub. L. 101–508, title XI,…
- 1111 · [§1111. Repealed. Pub. L. 94–455, title XIX, §1901(a)(134), Oct.…
- 1201 · [§1201. Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec.…
- 1202 · Partial exclusion for gain from certain small business stock
- 1211 · Limitation on capital losses
- 1212 · Capital loss carrybacks and carryovers
- 1221 · Capital asset defined
- 1222 · Other terms relating to capital gains and losses
- 1223 · Holding period of property
- 1231 · Property used in the trade or business and involuntary…
- 1232 · [§§1232 to 1232B. Repealed. Pub. L. 98–369, div. A, title I,…
- 1233 · Gains and losses from short sales
- 1234 · Options to buy or sell
- 1234A · Gains or losses from certain terminations
- 1234B · Gains or losses from securities futures contracts