26 USC 1237
§ 1237 - Real property subdivided for sale
- § 1237 - Real property subdivided for sale
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1996 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1971 Amendment
- Effective Date of 1958 Amendment
- Effective Date of 1956 Amendment
- Sales or Exchanges by Corporations of Real Property Held More Than 25 Years
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