26-U.S.C.-1251

[§1251 – Repealed. Pub. L. 98-369, Div. A, Title Iv, §492(A), July 18, 1984, 98 Stat. 853]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1251

Details

• Reference: Section 1251
• Legend: [§1251 – Repealed. Pub. L. 98-369, Div. A, Title Iv, §492(A), July 18, 1984, 98 Stat. 853]
• USCode Year: 2013

Provision Content

Section, added Pub. L. 91–172, title II, §211(a), Dec. 30, 1969, 83 Stat. 566; amended Pub. L. 92–178, title III, §305(a), Dec. 10, 1971, 85 Stat. 524; Pub. L. 94–455, title II, §206(a), (b)(1), (2), title XIV, §1402(b)(1)(Z), (2), title XIX, §§1901(b)(3)(K), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1535, 1732, 1793, 1834; Pub. L. 97–354, §5(a)(36), Oct. 19, 1982, 96 Stat. 1695; Pub. L. 98–369, div. A, title X, §1001(b)(23), (e), July 18, 1984, 98 Stat. 1012, related to gain from disposition of property used in farming where farm losses offset nonfarm income.

Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 1983, see section 492(d) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 170 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1250 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-1250, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-1246, in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-1246,, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-1245 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-1245, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-1240 in the Legal Encyclopedia: Capital Gains

In this entry about 26-U.S.C.-1240, find legal reference material, bibliographies and premiere content related to capital gains in the American Encyclopedia of Law, presenting a comprehensive view of the United States capital gains-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 26 (Internal Revenue Code) guided by subject interests.