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

26 U.S.C. § 1251

Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]

Pub. L. 91–172, title II, § 211(a)83 Stat. 566Pub. L. 92–178, title III, § 305(a)85 Stat. 524Pub. L. 94–455, title II, § 206(a)90 Stat. 1535Pub. L. 97–354, § 5(a)(36)96 Stat. 1695Pub. L. 98–369, div. A, title X, § 1001(b)(23)98 Stat. 1012Section, added , , ; amended , , ; , (b)(1), (2), title XIV, § 1402(b)(1)(Z), (2), title XIX, §§ 1901(b)(3)(K), 1906(b)(13)(A), , , 1732, 1793, 1834; , , ; , (e), , , related to gain from disposition of property used in farming where farm losses offset nonfarm income.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 492(d) of Pub. L. 98–369section 170 of this titleRepeal applicable to taxable years beginning after , see , set out as an Effective Date of 1984 Amendment note under .