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 § 1251
26 USC § 1251
Repealed. Pub. L. 98–369, div. A, title IV, §492(a), July 18, 1984, 98 Stat. 853
October 30, 2020
USC
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§ 1250 Gain from dispositions of certain depreciable realty
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§ 1252 Gain from disposition of farm land

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