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 IV— SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
26 U.S.C. § 1238
Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]