United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle A. Income Taxes |
Chapter 1. NORMAL TAXES AND SURTAXES |
SubChapter P. Capital Gains and Losses |
Part IV. SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES |
§ 1240. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4, 1976 , 90 Stat. 1787
Latest version.
Remova lDescription
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 332, related to taxability to employee of termination payments.
Effective Date
Repeal applicable with respect to taxable years beginning after