26-U.S.C.-1238

26-U.S.C.-1238

[§1238 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(35), Nov. 5, 1990, 104 Stat. 1388-521]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1238

Details

  • Reference: Section 1238
  • Legend: [§1238 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(35), Nov. 5, 1990, 104 Stat. 1388-521]
  • USCode Year: 2013

Provision Content

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 332; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§1901(b)(3)(K), 1951(c)(2)(A), 90 Stat. 1793, 1840, related to amortization in excess of depreciation.

Savings Provision

For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

U.S. Encyclopedia of Law Coverage

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

In this entry about 26-U.S.C.-1212, 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.-1202 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-1202, 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.-1201 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-1201, 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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