26 U.S.C. § 1251
Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853
[§ 1251. Repealed. Pub. L. 98–369, div. A, title IV, § 492(a) , July 18, 1984 , 98 Stat. 853 ]
Source: view the official text
Cited by 8
- 26 CFR § 1.1251-1 — General rule for treatment of gain from disposition of property used in farming where farm losses offset nonfarm income.
- 26 CFR § 1.1251-2 — Excess deductions account.
- 26 CFR § 1.1251-3 — Definitions relating to section 1251.
- 26 CFR § 1.1251-4 — Exceptions and limitations.
- 26 CFR § 1.1252-1 — General rule for treatment of gain from disposition of farm land.
- 26 CFR § 1.1252-2 — Special rules.
- 26 CFR § 1.751-1 — Unrealized receivables and inventory items.
- 26 CFR § 16A.1255-2 — Special rules.
Nearby sections (25 sections)
- 1238 · Repealed.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- 1240 · Repealed.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
- 1243 · Loss of small business investment company
- 1244 · Losses on small business stock
- 1245 · Gain from dispositions of certain depreciable property
- 1246 · Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22,…
- 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- 1251 · Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18,…
- 1252 · Gain from disposition of farm land
- 1253 · Transfers of franchises, trademarks, and trade names
- 1254 · Gain from disposition of interest in oil, gas, geothermal, or…
- 1255 · Gain from disposition of section 126 property
- 1256 · Section 1256 contracts marked to market
- 1257 · Disposition of converted wetlands or highly erodible croplands
- 1258 · Recharacterization of gain from certain financial transactions
- 1259 · Constructive sales treatment for appreciated financial positions
- 1260 · Gains from constructive ownership transactions
- 1271 · Treatment of amounts received on retirement or sale or exchange…
- 1272 · Current inclusion in income of original issue discount
- 1273 · Determination of amount of original issue discount