1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter P - Capital Gains and Losses
  6. Part IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
  7. 26 USC § 1240
26 USC § 1240
Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
October 30, 2020
USC
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§ 1239 Gain from sale of depreciable property between certain related taxpayers
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§ 1241 Cancellation of lease or distributor's agreement

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