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► 26 U.S.C. § 1238 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 1238
Repealed. Pub. L. 101-508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388-521
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-003CA4
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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Subchapter P - Capital Gains and Losses PART IV - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES Sec. 1238 - Repealed. Pub. L. 101-508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388-521 From the U.S. Government Publishing Office, www.gpo.gov

[§1238. Repealed. Pub. L. 101–508, title XI, §11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 332; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§1901(b)(3)(K), 1951(c)(2)(A), 90 Stat. 1793, 1840, related to amortization in excess of depreciation.

Statutory Notes and Related Subsidiaries

Savings Provision For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

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The statutory text of 26 U.S.C. § 1238 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C.
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26 U.S.C. § 1238
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Chapter
1 — NORMAL TAXES AND SURTAXES
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Internal Revenue Code
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Federal
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OM-USC26-SEC-003CA4
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Internal Revenue Code — 26 U.S.C. § 1238