Part I – Treatment of Capital Gains

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

26-U.S.C.-1045 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-1045, 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.-1042 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-1042, 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.-1041 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-1041, 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.

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

In this entry about Title 26 – Internal Revenue Code, 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.

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