26 USC 1235
§ 1235 - Sale or exchange of patents
- § 1235 - Sale or exchange of patents
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2014 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1958 Amendment
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