U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter P— Capital Gains and Losses › Part PART I— TREATMENT OF CAPITAL GAINS

26 U.S.C. § 1201

Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]

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[repealed]