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 § 1246, 1247
26 USC § 1246, 1247
1247. Repealed. Pub. L. 108–357, title IV, §413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
through Public Law 119-27, except Public Law 119-21
USC
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§ 1245 Gain from dispositions of certain depreciable property
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§ 1248 Gain from certain sales or exchanges of stock in certain foreign corporations

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