26 USC 1240: Repealed. Pub. L. 94-455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787
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26 USC 1240: Repealed. Pub. L. 94-455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787 Text contains those laws in effect on May 9, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter P-Capital Gains and LossesPART IV-SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
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[§1240. Repealed. Pub. L. 94–455, title XIX, §1901(a)(139), Oct. 4, 1976, 90 Stat. 1787 ]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 332 , related to taxability to employee of termination payments.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.