26 USC 1223
§ 1223 - Holding period of property
- § 1223 - Holding period of property
- 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 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1980 Amendment and Revival of Prior Law
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1970 Amendment
- Effective Date of 1962 Amendment
- Repeals
- Savings Provision
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