Legalize59765 laws
59765 laws
- [§§ 1101 to 1103. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(34)](/us/pl/101/508/tXI/s11801/a/34), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]
- § 111. Recovery of tax benefit items
- [§ 1111. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(134)](/us/pl/94/455/tXIX/s1901/a/134), Oct. 4, 1976, [90 Stat. 1786](/us/stat/90/1786)]
- § 112. Certain combat zone compensation of members of the Armed Forces
- [§ 113. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(7)](/us/pl/101/508/tXI/s11801/a/7), Nov. 5, 1990, [104 Stat. 1388–520](/us/stat/104/1388-520)]
- [§ 114. Repealed. [Pub. L. 108–357, title I, § 101(a)](/us/pl/108/357/tI/s101/a), Oct. 22, 2004, [118 Stat. 1423](/us/stat/118/1423)]
- § 115. Income of States, municipalities, etc
- [§ 116. Repealed. [Pub. L. 99–514, title VI, § 612(a)](/us/pl/99/514/tVI/s612/a), Oct. 22, 1986, [100 Stat. 2250](/us/stat/100/2250)]
- § 117. Qualified scholarships
- § 118. Contributions to the capital of a corporation
- § 119. Meals or lodging furnished for the convenience of the employer
- § 12. Cross references relating to tax on corporations
- [§ 120. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(19)(A)](/us/pl/113/295/dA/tII/s221/a/19/A), Dec. 19, 2014, [128 Stat. 4039](/us/stat/128/4039)]
- [§ 1201. Repealed. [Pub. L. 115–97, title I, § 13001(b)(2)(A)](/us/pl/115/97/tI/s13001/b/2/A), Dec. 22, 2017, [131 Stat. 2096](/us/stat/131/2096)]
- § 1202. Partial exclusion for gain from certain small business stock
- § 121. Exclusion of gain from sale of principal residence
- § 1211. Limitation on capital losses
- § 1212. Capital loss carrybacks and carryovers
- § 122. Certain reduced uniformed services retirement pay
- § 1221. Capital asset defined
- § 1234B. Gains or losses from securities futures contracts
- § 1222. Other terms relating to capital gains and losses
- § 1223. Holding period of property
- § 123. Amounts received under insurance contracts for certain living expenses
- § 1231. Property used in the trade or business and involuntary conversions
- [§§ 1232 to 1232B. Repealed. [Pub. L. 98–369, div. A, title I, § 42(a)(1)](/us/pl/98/369/dA/tI/s42/a/1), July 18, 1984, [98 Stat. 556](/us/stat/98/556)]
- § 1233. Gains and losses from short sales
- § 1234. Options to buy or sell
- § 1234A. Gains or losses from certain terminations
- § 1243. Loss of small business investment company
- § 1235. Sale or exchange of patents
- § 1236. Dealers in securities
- § 1237. Real property subdivided for sale
- [§ 1238. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(35)](/us/pl/101/508/tXI/s11801/a/35), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]
- § 1239. Gain from sale of depreciable property between certain related taxpayers
- [§ 124. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(9)](/us/pl/101/508/tXI/s11801/a/9), Nov. 5, 1990, [104 Stat. 1388–520](/us/stat/104/1388-520)]
- [§ 1240. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(139)](/us/pl/94/455/tXIX/s1901/a/139), Oct. 4, 1976, [90 Stat. 1787](/us/stat/90/1787)]
- § 1241. Cancellation of lease or distributor’s agreement
- § 1242. Losses on small business investment company stock
- [§ 1321. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(144)](/us/pl/94/455/tXIX/s1901/a/144), Oct. 4, 1976, [90 Stat. 1788](/us/stat/90/1788)]
- § 1244. Losses on small business stock
- § 1245. Gain from dispositions of certain depreciable property
- § 1248. Gain from certain sales or exchanges of stock in certain foreign corporations
- § 1249. Gain from certain sales or exchanges of patents, etc., to foreign corporations
- § 125. Cafeteria plans
- § 1250. Gain from dispositions of certain depreciable realty
- [§ 1251. Repealed. [Pub. L. 98–369, div. A, title IV, § 492(a)](/us/pl/98/369/dA/tIV/s492/a), July 18, 1984, [98 Stat. 853](/us/stat/98/853)]
- § 1252. Gain from disposition of farm land
- § 1253. Transfers of franchises, trademarks, and trade names
- § 1254. Gain from disposition of interest in oil, gas, geothermal, or other mineral properties