| CARVIEW |
Select Language
HTTP/2 200
server: nginx
date: Fri, 03 Oct 2025 23:49:20 GMT
content-type: text/html; charset=utf-8
last-modified: Tue, 23 Sep 2025 23:28:10 GMT
vary: Accept-Encoding
etag: W/"68d32d0a-7528"
expires: Sat, 04 Oct 2025 23:49:20 GMT
cache-control: max-age=86400
x-frame-options: SAMEORIGIN
x-content-type-options: nosniff
strict-transport-security: max-age=31536000
x-xss-protection: 1; mode=block
content-security-policy: frame-src https: 'self'; frame-ancestors 'self';
content-encoding: gzip
26 U.S. Code Subtitle A Chapter 1 Subchapter P Part I - TREATMENT OF CAPITAL GAINS | U.S. Code | US Law | LII / Legal Information Institute
Skip to main content
Quick search by citation:
26 U.S. Code Subtitle A Chapter 1 Subchapter P Part I - TREATMENT OF CAPITAL GAINS
prev | next
Editorial Notes
Amendments
2017—Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096, struck out item 1201 “Alternative tax for corporations”.
2000—Pub. L. 106–554, § 1(a)(7) [title I, § 117(b)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–604, substituted “Partial” for “50-percent” in item 1202.
1993—Pub. L. 103–66, title XIII, § 13113(d)(6), Aug. 10, 1993, 107 Stat. 430, added item 1202.
1986—Pub. L. 99–514, title III, § 301(b)(13), Oct. 22, 1986, 100 Stat. 2218, struck out item 1202 “Deduction for capital gains”.
1978—Pub. L. 95–600, title IV, § 401(b)(6), Nov. 6, 1978, 92 Stat. 2867, substituted “Alternative tax for corporations” for “Alternative tax” in item 1201.