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. § 1251

Repealed.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

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[repealed]

Notes of Decisions
Cited in 3 cases, 1928–1935 · leading case: Larkin v. United States, 78 F.2d 951 (8th Cir. 1935).
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Larkin v. United States, 78 F.2d 951 (8th Cir. 1935). · cites it 2× “We are aware that the foregoing construction has not been uniformly placed upon Treasury Decision 3435, but we think it best accords with the language used, and also with the pertinent canons of construction.”
Manhattan Gen. Equip. Co. v. Comm'r, 76 F.2d 892 (2d Cir. 1935). · cites it 6× “…by a decision of a court of competent jurisdiction. Revenue Act 1924, § 1008 (a), and Revenue Act 1926, § 1108 (a), 26 US CA § 1251 note. Under the Revenue Act of 1928, § 605 (26 USCA § 1251 (a), the Commissioner was given the same discretion without the limitation as to how…”
Ayer v. Blair, 25 F.2d 534 (D.C. Cir. 1928). “See section 1108 (a) of the Revenue Act of 1926 (26 USCA § 1251 (a); T. D. 4018. Int. Rev.”
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