26 USC 1232 to 1232B: Repealed. Pub. L. 98-369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556
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26 USC 1232 to 1232B: Repealed. Pub. L. 98-369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556 Text contains those laws in effect on November 14, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter P-Capital Gains and LossesPART IV-SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
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[§§1232 to 1232B. Repealed. Pub. L. 98–369, div. A, title I, §42(a)(1), July 18, 1984, 98 Stat. 556 ]

Section 1232, acts Aug. 16, 1954, ch. 736, 68A Stat. 326 ; Sept. 2, 1958, Pub. L. 85–866, title I, §§50(a), 51, 72 Stat. 1642 , 1643; June 25, 1959, Pub. L. 86–69, §3(e), 73 Stat. 140 ; Sept. 2, 1964, Pub. L. 88–563, §5, 78 Stat. 845 ; Dec. 30, 1969, Pub. L. 91–172, title IV, §413(a), (b), 83 Stat. 609 , 611; Oct. 4, 1976, Pub. L. 94–455, title XIV, §1402(b)(1)(S), (2), title XIX, §§1901(b)(3)(I), (14)(D), 1904(b)(10)(C), 90 Stat. 1732 , 1793, 1796, 1817; Aug. 13, 1981, Pub. L. 97–34, title V, §505(b), 95 Stat. 331 ; Sept. 3, 1982, Pub. L. 97–248, title II, §§231(c), 232(b), title III, §310(b)(6), 96 Stat. 499 , 501, 599; Jan. 12, 1983, Pub. L. 97–448, title III, §306(a)(9)(B), (C)(i), (ii), 96 Stat. 2403 , 2404; July 18, 1984, Pub. L. 98–369, div. A, title X, §1001(b)(16), (d), (e), 98 Stat. 1012 , related to bonds and other evidences of indebtedness. See section 1271 et seq. of this title.

Section 1232A, added Pub. L. 97–248, title II, §231(a), Sept. 3, 1982, 96 Stat. 496 ; amended Pub. L. 98–369, div. A, title II, §211(b)(17), July 18, 1984, 98 Stat. 756 , related to original issue discount. See section 1271 et seq. of this title.

Section 1232B, added Pub. L. 97–248, title II, §232(a), Sept. 3, 1982, 96 Stat. 499 , related to stripped bonds. See section 1286 of this title.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to taxable years ending after July 18, 1984, see section 44 of Pub. L. 98–369, set out as an Effective Date note under section 1271 of this title.