Legacy Citation Support
26 U.S.C. § 1232a
This citation is not available as a current section page in the published edition on this site, but the citation remains a meaningful historical or legacy reference.
Use the current title page and nearby sections below to continue browsing Title 26. When old citations remain in crawlers, briefs, or legacy links, this page preserves the citation locally instead of sending users to a dead end.
Nearby current sections
- § 1223 — Holding period of property
- § 123 — Amounts received under insurance contracts for certain living expenses
- § 1231 — Property used in the trade or business and involuntary conversions
- § 1232 to 1232B — Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]
- § 1233 — Gains and losses from short sales
- § 1234 — Options to buy or sell
- § 1234A — Gains or losses from certain terminations
- § 1234B — Gains or losses from securities futures contracts