26 USC 1259
§ 1259 - Constructive sales treatment for appreciated financial positions
- § 1259 - Constructive sales treatment for appreciated financial positions
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter P— Capital Gains and Losses
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2004 Amendment
- Effective Date of 1998 Amendment
- Effective Date
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