26 USC 1249
§ 1249 - Gain from certain sales or exchanges of patents, etc., to foreign corporations
- § 1249 - Gain from certain sales or exchanges of patents, etc., to foreign corporations
- 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 1976 Amendment
- Effective Date of 1966 Amendment
- Effective Date
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