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HOMETAX NOTES RESEARCHFEDERALINTERNAL REVENUE CODE OF 1986

Sec. 1251 Gain from disposition of property used in farming where farm losses offset non-farm income [Repealed]

  • Internal Revenue Code of 1986
  • 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

[Repealed. Pub. L. 98-369, div. A, title IV, Sec. 492(a), July 18, 1984, 98 Stat. 853]

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