26 USC Subtitle A, CHAPTER 1, Subchapter P, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter P, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter P-Capital Gains and LossesPART I-TREATMENT OF CAPITAL GAINS
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PART I-TREATMENT OF CAPITAL GAINS

Sec.
1201.
Alternative tax for corporations.
1202.
Partial exclusion for gain from certain small business stock.

        

Amendments

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.