Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle A - INCOME TAXESChapter 1 - NORMAL TAXES AND SURTAXESSubchapter P - CAPITAL GAINS AND LOSSES
Part IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
Section 1238 - Repealed

26 U.S.C. § 1238

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Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Section 1238 - Repealed

26 U.S.C. § 1238

Pub. L. 101-508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388-521]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 332; Oct. 4, 1976, Pub. L. 94-455, title XIX, §§1901(b)(3)(K), 1951(c)(2)(A), 90 Stat. 1793, 1840, related to amortization in excess of depreciation.

STATUTORY NOTES AND RELATED SUBSIDIARIES

SAVINGS PROVISIONFor provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 45K of this title.