Part I – Treatment of Capital Gains
Treatment of Capital Gains
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part I
Details
- Reference: Part I
- Legend: Treatment of Capital Gains
- USCode Year: 2013
Provision Content
Amendments
2000—Pub. L. 106–554, §1(a)(7) [title I, §117(b)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–604, substituted Partial for 50-percent in item 1202.
1993—Pub. L. 103–66, title XIII, §13113(d)(6), Aug. 10, 1993, 107 Stat. 430, added item 1202.
1986—Pub. L. 99–514, title III, §301(b)(13), Oct. 22, 1986, 100 Stat. 2218, struck out item 1202 Deduction for capital gains.
1978—Pub. L. 95–600, title IV, §401(b)(6), Nov. 6, 1978, 92 Stat. 2867, substituted Alternative tax for corporations for Alternative tax in item 1201.
U.S. Encyclopedia of Law Coverage
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