
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC1232]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                        Subtitle A--Income Taxes
 
                  CHAPTER 1--NORMAL TAXES AND SURTAXES
 
                 Subchapter P--Capital Gains and Losses
 
     PART IV--SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
 
[Secs. 1232 to 1232B. Repealed. Pub. L. 98-369, div. A, title I, 
        Sec. 42(a)(1), July 18, 1984, 98 Stat. 556]
        
    Section 1232, acts Aug. 16, 1954, ch. 736, 68A Stat. 326; Sept. 2, 
1958, Pub. L. 85-866, title I, Secs. 50(a), 51, 72 Stat. 1642, 1643; 
June 25, 1959, Pub. L. 86-69, Sec. 3(e), 73 Stat. 140; Sept. 2, 1964, 
Pub. L. 88-563, Sec. 5, 78 Stat. 845; Dec. 30, 1969, Pub. L. 91-172, 
title IV, Sec. 413(a), (b), 83 Stat. 609, 611; Oct. 4, 1976, Pub. L. 94-
455, title XIV, Sec. 1402(b)(1)(S), (2), title XIX, Secs. 1901(b)(3)(I), 
(14)(D), 1904(b)(10)(C), 90 Stat. 1732, 1793, 1796, 1817; Aug. 13, 1981, 
Pub. L. 97-34, title V, Sec. 505(b), 95 Stat. 331; Sept. 3, 1982, Pub. 
L. 97-248, title II, Secs. 231(c), 232(b), title III, Sec. 310(b)(6), 96 
Stat. 499, 501, 599; Jan. 12, 1983, Pub. L. 97-448, title III, 
Sec. 306(a)(9)(B), (C)(i), (ii), 96 Stat. 2403, 2404; July 18, 1984, 
Pub. L. 98-369, div. A, title X, Sec. 1001(b)(16), (d), (e), 98 Stat. 
1012, related to bonds and other evidences of indebtedness. See section 
1271 et seq. of this title.
    Section 1232A, added Pub. L. 97-248, title II, Sec. 231(a), Sept. 3, 
1982, 96 Stat. 496; amended Pub. L. 98-369, div. A, title II, 
Sec. 211(b)(17), July 18, 1984, 98 Stat. 756, related to original issue 
discount. See section 1271 et seq. of this title.
    Section 1232B, added Pub. L. 97-248, title II, Sec. 232(a), Sept. 3, 
1982, 96 Stat. 499, related to stripped bonds. See section 1286 of this 
title.


                        Effective Date of Repeal

    Repeal applicable to taxable years ending after July 18, 1984, see 
section 44 of Pub. L. 98-369, set out as an Effective Date note under 
section 1271 of this title.
