Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1238
[§1238. Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]
Official textgovinfo.govlast amended
Source: view the official text
Nearby sections (25 sections)
- 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 Repealed.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
- 1235 · Sale or exchange of patents
- 1236 · Dealers in securities
- 1237 · Real property subdivided for sale
- 1238 · [§1238. Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov.…
- 1239 · Gain from sale of depreciable property between certain related…
- 1240 · [§1240. Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct.…
- 1241 · Cancellation of lease or distributor's agreement
- 1242 · Losses on small business investment company stock
- 1243 · Loss of small business investment company
- 1244 · Losses on small business stock
- 1245 · Gain from dispositions of certain depreciable property
- 1246 · [§§1246, 1247. Repealed. Pub. L. 108–357, title IV, §413(a)(2),…
- 1248 · Gain from certain sales or exchanges of stock in certain foreign…
- 1249 · Gain from certain sales or exchanges of patents, etc., to…
- 1250 · Gain from dispositions of certain depreciable realty
- 1251 · [§1251. Repealed. Pub. L. 98–369, div. A, title IV, §492(a),…