Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1251
[§1251. Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853]
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Nearby sections (25 sections)
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- 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 Repealed.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 Repealed.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 Repealed.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),…
- 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