Source: http://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-P/part-I?quicktabs_8=3
Timestamp: 2014-07-29 10:43:23
Document Index: 339356

Matched Legal Cases: ['§\u20091201', '§\u20091202', '§ 1', '§ 117', '§ 13113', '§ 301', '§ 401', '§ 12022012112', '§ 1202', '§ 12022012112', '§ 1202']

26 U.S. Code Part I - TREATMENT OF CAPITAL GAINS | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter P › Part I 26 U.S. Code Part I - TREATMENT OF CAPITAL GAINS
§ 1201. Alternative tax for corporations
§ 1202. Partial exclusion for gain from certain small business stock
Alternative tax for corporations.
Partial exclusion for gain from certain small business stock.
2000—Pub. L. 106–554, § 1(a)(7) [title I, § 117(b)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–604, substituted “Partial” for “50-percent” in item 1202.
1993—Pub. L. 103–66, title XIII, § 13113(d)(6),Aug. 10, 1993, 107 Stat. 430, added item 1202.
1986—Pub. L. 99–514, title III, § 301(b)(13),Oct. 22, 1986, 100 Stat. 2218, struck out item 1202 “Deduction for capital gains”.
1978—Pub. L. 95–600, title IV, § 401(b)(6),Nov. 6, 1978, 92 Stat. 2867, substituted “Alternative tax for corporations” for “Alternative tax” in item 1201.
26 USCDescription of ChangeSession YearPublic LawStatutes at Large § 12022012112-240 [Sec.] 327(b)126 Stat. 2334 § 1202nt new2012112-240 [Sec.] 327(d)126 Stat. 2334 § 12022012112-240 [Sec.] 324(a), (b)126 Stat. 2333 § 1202nt new2012112-240 [Sec.] 324(c)126 Stat. 2333 LII has no control over and does not endorse any external Internet site that contains links to or references LII.