Source: https://www.law.cornell.edu/uscode/text/26/1234A
Timestamp: 2018-02-22 18:52:53
Document Index: 32312518

Matched Legal Cases: ['§ 1234', '§ 1234', '§ 1234', '§\u202f507', '§\u202f105', '§\u202f102', '§\u202f1003', '§\u202f1', '§\u202f401', '§\u202f412', '§\u202f1', '§\u202f401', '§\u202f1', '§\u202f401', '§\u202f102', '§\u202f102', '§\u202f1003']

26 U.S. Code § 1234A - Gains or losses from certain terminations | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter P › Part IV › § 1234A
26 U.S. Code § 1234A - Gains or losses from certain terminations
Gains or losses from certain terminations
(Added Pub. L. 97–34, title V, § 507(a), Aug. 13, 1981, 95 Stat. 333; amended Pub. L. 97–448, title I, § 105(e), Jan. 12, 1983, 96 Stat. 2387; Pub. L. 98–369, div. A, title I, § 102(e)(4), (9), July 18, 1984, 98 Stat. 624, 625; Pub. L. 105–34, title X, § 1003(a)(1), Aug. 5, 1997, 111 Stat. 909; Pub. L. 106–554, § 1(a)(7) [title IV, § 401(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–648; Pub. L. 107–147, title IV, § 412(d)(1)(A), Mar. 9, 2002, 116 Stat. 53.)
2002—Pars. (1) to (3). Pub. L. 107–147 inserted “or” at end of par. (1), struck out “or” at end of par. (2), and struck out par. (3) which read as follows: “a securities futures contract (as so defined) which is a capital asset in the hands of the taxpayer,”.
2000—Par. (1). Pub. L. 106–554, § 1(a)(7) [title IV, § 401(b)(1)], inserted “(other than a securities futures contract, as defined in section 1234B)” after “right or obligation”.
Par. (3). Pub. L. 106–554, § 1(a)(7) [title IV, § 401(b)(2)–(4)], added par. (3).
1997—Par. (1). Pub. L. 105–34 substituted “property” for “personal property (as defined in section 1092(d)(1))”.
1984—Pub. L. 98–369, § 102(e)(9), inserted at end “The preceding sentence shall not apply to the retirement of any debt instrument (whether or not through a trust or other participation arrangement).”
Par. (2). Pub. L. 98–369, § 102(e)(4), substituted “a section 1256 contract” for “a regulated futures contract”.
1983—Pub. L. 97–448 inserted reference to a regulated futures contract (as defined in section 1256) not described in paragraph (1) which is a capital asset in the hands of the taxpayer.
Pub. L. 105–34, title X, § 1003(a)(2), Aug. 5, 1997, 111 Stat. 910, provided that:
“The amendment made by paragraph (1) [amending this section] shall apply to terminations more than 30 days after the date of the enactment of this Act [Aug. 5, 1997].”
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