Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 1232 (2024) — [§§1232 to 1232B. Repealed. Pub. L. 98–369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556]

Last amended: 2024-12-31

Source: official text