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 I - TREATMENT OF CAPITAL GAINS
  7. 26 USC § 1201
26 USC § 1201
Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096
October 30, 2020
USC
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§ 1202 Partial exclusion for gain from certain small business stock

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