
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: 26USC1251]

 
                     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. 1251. Repealed. Pub. L. 98-369, div. A, title IV, 
        Sec. 492(a), July 18, 1984, 98 Stat. 853]
        
    Section, added Pub. L. 91-172, title II, Sec. 211(a), Dec. 30, 1969, 
83 Stat. 566; amended Pub. L. 92-178, title III, Sec. 305(a), Dec. 10, 
1971, 85 Stat. 524; Pub. L. 94-455, title II, Sec. 206(a), (b)(1), (2), 
title XIV, Sec. 1402(b)(1)(Z), (2), title XIX, Secs. 1901(b)(3)(K), 
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1535, 1732, 1793, 1834; Pub. L. 
97-354, Sec. 5(a)(36), Oct. 19, 1982, 96 Stat. 1695; Pub. L. 98-369, 
div. A, title X, Sec. 1001(b)(23), (e), July 18, 1984, 98 Stat. 1012, 
related to gain from disposition of property used in farming where farm 
losses offset nonfarm income.


                        Effective Date of Repeal

    Repeal applicable to taxable years beginning after Dec. 31, 1983, 
see section 492(d) of Pub. L. 98-369, set out as an Effective Date of 
1984 Amendment note under section 170 of this title.
