26 USC 1287 - Denial of capital gain treatment for gains on certain obligations not in registered form

U.S Code last checked for updates: May 19, 2024

§ 1287.

Denial of capital gain treatment for gains on certain obligations not in registered form

(a)

In general

(b)

Definitions

For purposes of subsection (a)—

(1)

Registration-required obligation

(2)

Registered form

(Added Pub. L. 98–369, div. A, title I, § 41(a), July 18, 1984, 98 Stat. 552; amended Pub. L. 111–147, title V, § 502(a)(2)(D), Mar. 18, 2010, 124 Stat. 107.)

cite as: 26 USC 1287