26 USC 1274A
§ 1274A - Special rules for certain transactions where stated principal amount does not exceed $2,800,000
- § 1274A - Special rules for certain transactions where stated principal amount does not exceed $2,800,000
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Inflation Adjusted Items for Certain Years
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 1990 Amendment
- Effective Date
- Savings Provision
- Inflation Adjusted Items for Certain Years