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US - USC Title 26: Internal Revenue Code

Alle Rechtstexte

§ 1248 - Gain from certain sales or exchanges of stock in certain foreign corporations
26 USC 1248
§ 1249 - Gain from certain sales or exchanges of patents, etc., to foreign corporations
26 USC 1249
§ 124 - Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]
26 USC 124
§ 1250 - Gain from dispositions of certain depreciable realty
26 USC 1250
§ 1251 - Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]
26 USC 1251
§ 1252 - Gain from disposition of farm land
26 USC 1252
§ 1253 - Transfers of franchises, trademarks, and trade names
26 USC 1253
§ 1254 - Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
26 USC 1254
§ 1255 - Gain from disposition of section 126 property
26 USC 1255
§ 1256 - Section 1256 contracts marked to market
26 USC 1256
§ 1257 - Disposition of converted wetlands or highly erodible croplands
26 USC 1257
§ 1258 - Recharacterization of gain from certain financial transactions
26 USC 1258
§ 1259 - Constructive sales treatment for appreciated financial positions
26 USC 1259
§ 125 - Cafeteria plans
26 USC 125
§ 1260 - Gains from constructive ownership transactions
26 USC 1260
§ 126 - Certain cost-sharing payments
26 USC 126
§ 1271 - Treatment of amounts received on retirement or sale or exchange of debt instruments
26 USC 1271
§ 1272 - Current inclusion in income of original issue discount
26 USC 1272
§ 1273 - Determination of amount of original issue discount
26 USC 1273
§ 1274A - Special rules for certain transactions where stated principal amount does not exceed $2,800,000
26 USC 1274A

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