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26 U.S.C. § 1400
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Nearby current sections
- § 1400 to 1400C — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A), Mar. 23, 2018, 132 Stat. 1209]
- § 1400E to 1400J — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A), Mar. 23, 2018, 132 Stat. 1210]
- § 1400L to 1400U–3 — Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A), Mar. 23, 2018, 132 Stat. 1211]
- § 1400Z–1 — Designation
- § 1400Z–2 — Special rules for capital gains invested in opportunity zones