USC 26 - US CODE 26 - US Code - Title 26: Internal Revenue Code - United States

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Documents of January 2002

January 22, 2002

26 USC 1101 - (Sec. 1101 to 1103. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388-521)

26 USC 1111 - (Sec. 1111. Repealed. Pub. L. 94-455, title XIX, Sec. 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786)

26 USC 59 - (Sec. 59B. Repealed. Pub. L. 101-234, title I, Sec. 102(a), Dec. 13, 1989, 103 Stat. 1980)

26 USC 1201 - Sec. 1201. Alternative tax for corporations

26 USC 1202 - Sec. 1202. Partial exclusion for gain from certain small business stock

26 USC 1211 - Sec. 1211. Limitation on capital losses

26 USC 1212 - Sec. 1212. Capital loss carrybacks and carryovers

26 USC 1221 - Sec. 1221. Capital asset defined

26 USC 1222 - Sec. 1222. Other terms relating to capital gains and losses

26 USC 1223 - Sec. 1223. Holding period of property

26 USC 1231 - Sec. 1231. Property used in the trade or business and involuntary conversions

26 USC 1232 - (Sec. 1232 to 1232B. Repealed. Pub. L. 98-369, div. A, title I, Sec. 42(a)(1), July 18, 1984, 98 Stat. 556)

26 USC 1233 - Sec. 1233. Gains and losses from short sales

26 USC 1234 - Sec. 1234. Options to buy or sell

26 USC 1234 - Sec. 1234A. Gains or losses from certain terminations

26 USC 1234 - Sec. 1234B. Gains or losses from securities futures contracts

26 USC 1235 - Sec. 1235. Sale or exchange of patents

26 USC 1237 - Sec. 1237. Real property subdivided for sale

26 USC 1238 - (Sec. 1238. Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388-521)

26 USC 1239 - Sec. 1239. Gain from sale of depreciable property between certain related taxpayers

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