Public Law 119-73 (01/23/2026)

26 U.S.C. § 1232 to 1232B

Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]

Aug. 16, 1954, ch. 73668A Stat. 326Pub. L. 85–866, title I72 Stat. 1642Pub. L. 86–69, § 3(e)73 Stat. 140Pub. L. 88–563, § 578 Stat. 845Pub. L. 91–172, title IV, § 413(a)83 Stat. 609Pub. L. 94–455, title XIV, § 1402(b)(1)(S)90 Stat. 1732Pub. L. 97–34, title V, § 505(b)95 Stat. 331Pub. L. 97–248, title II96 Stat. 499Pub. L. 97–448, title III, § 306(a)(9)(B)96 Stat. 2403Pub. L. 98–369, div. A, title X, § 1001(b)(16)98 Stat. 1012Section 1232, acts , ; , , §§ 50(a), 51, , 1643; , , ; , , ; , , (b), , 611; , , (2), title XIX, §§ 1901(b)(3)(I), (14)(D), 1904(b)(10)(C), , 1793, 1796, 1817; , , ; , , §§ 231(c), 232(b), title III, § 310(b)(6), , 501, 599; , , (C)(i), (ii), , 2404; , , (d), (e), , related to bonds and other evidences of indebtedness. See section 1271 et seq. of this title.

Pub. L. 97–248, title II, § 231(a)96 Stat. 496Pub. L. 98–369, div. A, title II, § 211(b)(17)98 Stat. 756Section 1232A, added , , ; amended , , , related to original issue discount. See section 1271 et seq. of this title.

Pub. L. 97–248, title II, § 232(a)96 Stat. 499section 1286 of this titleSection 1232B, added , , , related to stripped bonds. See .

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 44 of Pub. L. 98–369section 1271 of this titleRepeal applicable to taxable years ending after , see , set out as an Effective Date note under .