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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter I. Natural Resources |
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Part III. SALES AND EXCHANGES |
| § 631. Gain or loss in the case of timber, coal, or domestic iron ore |
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§ 632. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(90), |
Amendments
1976—Pub. L. 94–455, title XIX, § 1901(b)(22)(A),
1964—Pub. L. 88–272, title II, § 227(b)(2),