1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Supertopic - GAIN OR LOSS ON DISPOSITION OF PROPERTY
  6. 26 CFR Topic
26 CFR Topic
Section 1374 Before the Tax Reform Act of 1986
June 25, 2020
§
1.1374-1A
Tax imposed on certain capital gains
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