26-U.S.C.-1232

[§1232 – §§1232 to 1232B. Repealed. Pub. L. 98-369, Div. A, Title I, §42(A)(1), July 18, 1984, 98 Stat. 556]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1232

Details

• Reference: Section 1232
• Legend: [§1232 – §§1232 to 1232B. Repealed. Pub. L. 98-369, Div. A, Title I, §42(A)(1), July 18, 1984, 98 Stat. 556]
• USCode Year: 2013

Provision Content

Section 1232, acts Aug. 16, 1954, ch. 736, 68A Stat. 326; Sept. 2, 1958, Pub. L. 85–866, title I, §§50(a), 51, 72 Stat. 1642, 1643; June 25, 1959, Pub. L. 86–69, §3(e), 73 Stat. 140; Sept. 2, 1964, Pub. L. 88–563, §5, 78 Stat. 845; Dec. 30, 1969, Pub. L. 91–172, title IV, §413(a), (b), 83 Stat. 609, 611; Oct. 4, 1976, Pub. L. 94–455, title XIV, §1402(b)(1)(S), (2), title XIX, §§1901(b)(3)(I), (14)(D), 1904(b)(10)(C), 90 Stat. 1732, 1793, 1796, 1817; Aug. 13, 1981, Pub. L. 97–34, title V, §505(b), 95 Stat. 331; Sept. 3, 1982, Pub. L. 97–248, title II, §§231(c), 232(b), title III, §310(b)(6), 96 Stat. 499, 501, 599; Jan. 12, 1983, Pub. L. 97–448, title III, §306(a)(9)(B), (C)(i), (ii), 96 Stat. 2403, 2404; July 18, 1984, Pub. L. 98–369, div. A, title X, §1001(b)(16), (d), (e), 98 Stat. 1012, related to bonds and other evidences of indebtedness. See section 1271 et seq. of this title.

Section 1232A, added Pub. L. 97–248, title II, §231(a), Sept. 3, 1982, 96 Stat. 496; amended Pub. L. 98–369, div. A, title II, §211(b)(17), July 18, 1984, 98 Stat. 756, related to original issue discount. See section 1271 et seq. of this title.

Section 1232B, added Pub. L. 97–248, title II, §232(a), Sept. 3, 1982, 96 Stat. 499, related to stripped bonds. See section 1286 of this title.

Effective Date of Repeal

Repeal applicable to taxable years ending after July 18, 1984, see section 44 of Pub. L. 98–369, set out as an Effective Date note under section 1271 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1212 in the Legal Encyclopedia: Income Taxes

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26-U.S.C.-1202 in the Legal Encyclopedia: Tax Liability

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26-U.S.C.-1201 in the Legal Encyclopedia: Taxation

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Title 26 – Internal Revenue Code in the Legal Encyclopedia: Capital Gains

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