26 USC Subtitle A, CHAPTER 1, Subchapter I, PART III: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter I, PART III: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter I, PART III: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter I-Natural ResourcesPART III-SALES AND EXCHANGES

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PART III-SALES AND EXCHANGES

Sec.

631.

Gain or loss in the case of timber, coal, or domestic iron ore.

[632.

Repealed.]

Editorial Notes

Amendments

1976- Pub. L. 94–455, title XIX, §1901(b)(22)(A), Oct. 4, 1976, 90 Stat. 1798 , struck out item 632 "Sale of oil or gas properties".

1964- Pub. L. 88–272, title II, §227(b)(2), Feb. 26, 1964, 78 Stat. 98 , inserted reference to domestic iron ore in item 631.