Tag: Capital Gains
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26-U.S.C.-1243
26-U.S.C.-1243 §1243 – Loss of Small Business Investment Company Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1243 Details Reference: Section 1243 Legend: §1243 – Loss of Small Business Investment Company USCode Year: 2013 Provision Content In the case of a small business investment company operating under the Small Business Investment Act of 1958, if— (1)…
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26-U.S.C.-1255
26-U.S.C.-1255 §1255 – Gain From Disposition of Section 126 Property Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1255 Details Reference: Section 1255 Legend: §1255 – Gain From Disposition of Section 126 Property USCode Year: 2013 Provision Content (a) General rule (1) Ordinary income Except as otherwise provided in this section, if section 126 property is…
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26-U.S.C.-1255
26-U.S.C.-1255 §1255 – Gain From Disposition of Section 126 Property Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1255 Details Reference: Section 1255 Legend: §1255 – Gain From Disposition of Section 126 Property USCode Year: 2013 Provision Content (a) General rule (1) Ordinary income Except as otherwise provided in this section, if section 126 property is…
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26-U.S.C.-1234
26-U.S.C.-1234 §1234 – Options to Buy Or Sell Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1234 Details Reference: Section 1234 Legend: §1234 – Options to Buy Or Sell USCode Year: 2013 Provision Content (a) Treatment of gain or loss in the case of the purchaser (1) General rule Gain or loss attributable to the sale…
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26-U.S.C.-1259
26-U.S.C.-1259 §1259 – Constructive Sales Treatment For Appreciated Financial Positions Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1259 Details Reference: Section 1259 Legend: §1259 – Constructive Sales Treatment For Appreciated Financial Positions USCode Year: 2013 Provision Content (a) In general If there is a constructive sale of an appreciated financial position— (1) the taxpayer shall…
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26-U.S.C.-1242
26-U.S.C.-1242 §1242 – Losses On Small Business Investment Company Stock Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part IV > Section 1242 Details Reference: Section 1242 Legend: §1242 – Losses On Small Business Investment Company Stock USCode Year: 2013 Provision Content If— (1) a loss is on stock in a small business investment company operating under the Small Business…
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Title 26 – Internal Revenue Code
Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…
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Title 26 – Internal Revenue Code
Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…
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26-U.S.C.-1277
26-U.S.C.-1277 §1277 – Deferral of Interest Deduction Allocable to Accrued Market Discount Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part V > Subpart B > Section 1277 Details Reference: Section 1277 Legend: §1277 – Deferral of Interest Deduction Allocable to Accrued Market Discount USCode Year: 2013 Provision Content (a) General rule Except as otherwise provided in this section, the net direct…
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26-U.S.C.-1277
26-U.S.C.-1277 §1277 – Deferral of Interest Deduction Allocable to Accrued Market Discount Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part V > Subpart B > Section 1277 Details Reference: Section 1277 Legend: §1277 – Deferral of Interest Deduction Allocable to Accrued Market Discount USCode Year: 2013 Provision Content (a) General rule Except as otherwise provided in this section, the net direct…