26 USC 1042
§ 1042 - Sales of stock to employee stock ownership plans or certain cooperatives
- § 1042 - Sales of stock to employee stock ownership plans or certain cooperatives
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter O— Gain or Loss on Disposition of Property
- Notes
- Amendment of Section
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2022 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date
- Savings Provision
- Plan Amendments Not Required Until January 1, 1989
- Ownership of Stock Options as Ownership of Stock; Employee Ownership of Stock After Sale
- Replacement Period for Certain Securities
- Executive Documents
- Line Item Veto
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