26 U.S.C. §§ 1232 to 1232B
Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556
[§§ 1232 to 1232B. Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1) , July 18, 1984 , 98 Stat. 556 ]
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Cited by 26
- 26 CFR § 1.1016-5 — Miscellaneous adjustments to basis.
- 26 CFR § 1.1037-1 — Certain exchanges of United States obligations.
- 26 CFR § 1.1232-1 — Bonds and other evidences of indebtedness; scope of section.
- 26 CFR § 1.1232-3 — Gain upon sale or exchange of obligations issued at a discount after December 31, 1954.
- 26 CFR § 1.1232-3A — Inclusion as interest of original issue discount on certain obligations issued after May 27, 1969.
- 26 CFR § 1.163-4 — Deduction for original issue discount on certain obligations issued after May 27, 1969.
- 26 CFR § 1.451-1 — General rule for taxable year of inclusion.
- 26 CFR § 1.451-2 — Constructive receipt of income.
- 26 CFR § 1.454-1 — Obligations issued at discount.
- 26 CFR § 1.582-1 — Bad debts, losses, and gains with respect to securities held by financial institutions.
- 26 CFR § 1.6049-1 — Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
- 26 CFR § 1.6049-4 — Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
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- 26 CFR § 1.6049-5 — Interest and original issue discount subject to reporting after December 31, 1982.
- 26 CFR § 1.61-6 — Gains derived from dealings in property.
- 26 CFR § 1.61-7 — Interest.
- 26 CFR § 1.636-1 — Treatment of production payments as loans.
- 26 CFR § 1.72-6 — Investment in the contract.
- 26 CFR § 1.818-3 — Amortization of premium and accrual of discount.
- 26 CFR § 1.861-2 — Interest.
- 26 CFR § 1.9006-1 — Interest and penalties in case of certain taxable years.
- 26 CFR § 1.993-1 — Definition of qualified export receipts.
- 26 CFR § 15a.453-1 — Installment method reporting for sales of real property and casual sales of personal property.
- 26 CFR § 3.2 — Ceiling on deposits.
- 26 CFR § 3.3 — Nontaxability of deposits.
- 26 CFR § 5f.163-1 — Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form.
- 26 CFR § 6a.103A-2 — Qualified mortgage bond.
Nearby sections (25 sections)
- 1091 · Loss from wash sales of stock or securities
- 1092 · Straddles
- 1101 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(34), Nov. 5,…
- 1111 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4,…
- 1201 · Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22,…
- 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 · Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18,…
- 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
- 1235 · Sale or exchange of patents
- 1236 · Dealers in securities
- 1237 · Real property subdivided for sale
- 1238 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5,…
- 1239 · Gain from sale of depreciable property between certain related…
- 1240 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4,…
- 1241 · Cancellation of lease or distributor’s agreement
- 1242 · Losses on small business investment company stock