
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC1240]

 
                     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
 
[Sec. 1240. Repealed. Pub. L. 94-455, title XIX, 
        Sec. 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.


                        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.
