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26 U.S.C. § 1246,1247
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Nearby current sections
- § 1243 — Loss of small business investment company
- § 1244 — Losses on small business stock
- § 1245 — Gain from dispositions of certain depreciable property
- § 1246, 1247 — Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
- § 1248 — Gain from certain sales or exchanges of stock in certain foreign corporations
- § 1249 — Gain from certain sales or exchanges of patents, etc., to foreign corporations
- § 125 — Cafeteria plans
- § 1250 — Gain from dispositions of certain depreciable realty