Legalize59765 laws
59765 laws
- [§ 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 Repealed.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 Repealed.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 Repealed.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
- § 1255. Gain from disposition of section 126 property
- § 1256. Section 1256 contracts marked to market
- § 1257. Disposition of converted wetlands or highly erodible croplands
- § 1258. Recharacterization of gain from certain financial transactions
- § 1259. Constructive sales treatment for appreciated financial positions
- § 126. Certain cost-sharing payments
- § 1260. Gains from constructive ownership transactions
- § 127. Educational assistance programs
- § 1271. Treatment of amounts received on retirement or sale or exchange of debt instruments
- § 1272. Current inclusion in income of original issue discount
- § 1273. Determination of amount of original issue discount
- § 1274. Determination of issue price in the case of certain debt instruments issued for property
- § 1274A. Special rules for certain transactions where stated principal amount does not exceed $2,800,000
- § 1275. Other definitions and special rules
- § 1276. Disposition gain representing accrued market discount treated as ordinary income
- § 1277. Deferral of interest deduction allocable to accrued market discount
- § 1278. Definitions and special rules
- § 128. Employer contributions to Trump accounts
- § 1281. Current inclusion in income of discount on certain short-term obligations
- § 1282. Deferral of interest deduction allocable to accrued discount
- § 1283. Definitions and special rules
- § 1286. Tax treatment of stripped bonds
- § 1287. Denial of capital gain treatment for gains on certain obligations not in registered form
- § 1288. Treatment of original issue discount on tax-exempt obligations
- § 129. Dependent care assistance programs
- § 1291. Interest on tax deferral
- § 1293. Current taxation of income from qualified electing funds
- § 1294. Election to extend time for payment of tax on undistributed earnings
- § 1295. Qualified electing fund
- § 1296. Election of mark to market for marketable stock
- § 1297. Passive foreign investment company
- [§ 133. Repealed. [Pub. L. 104–188, title I, § 1602(a)](/us/pl/104/188/tI/s1602/a), Aug. 20, 1996, [110 Stat. 1833](/us/stat/110/1833)]
- § 1298. Special rules
- § 130. Certain personal injury liability assignments
- § 1301. Averaging of farm income
- § 131. Certain foster care payments