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

Part I Treatment of Capital Gains

Browse 0 units and 2 sections in Part I Treatment of Capital Gains of Title 26.

Sections in Part I

§ 1201 Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]
§ 1202 Partial exclusion for gain from certain small business stock