26 USC 1239
§ 1239 - Gain from sale of depreciable property between certain related taxpayers
- § 1239 - Gain from sale of depreciable property between certain related taxpayers
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1997 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
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