26 U.S.C. § 1234A
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
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- § 25A
- § 25B
- § 25C
- § 25D
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- § 30B
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- § 54AA
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- § 139G
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- § 179A
- § 179B
- § 179C
- § 179D
- § 179E
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- § 194A
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- § 198A
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- § 199A
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- § 245A
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- § 263A
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- § 269B
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- § 280A
- § 280B
- § 280C
- § 280D
- § 280E
- § 280F
- § 280G
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- § 402A
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- § 404A
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- § 418D
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- § 457A
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- § 468A
- § 468B
- § 469
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- § 529A
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- § 613A
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- § 701
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- § 706
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- § 817A
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- § 853A
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- § 860B
- § 860C
- § 860D
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- § 860G
- § 860L
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- § 871
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- § 877
- § 877A
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- § 911
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- § 927
- § 931
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- § 933
- § 934
- § 934A
- § 935
- § 936
- § 937
- § 943
- § 951
- § 951A
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- § 956A
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- § 1059A
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- § 1103
- § 1111
- § 1201
- § 1202
- § 1211
- § 1212
- § 1221
- § 1222
- § 1223
- § 1231
- § 1232B
- § 1233
- § 1234
- § 1234A
- § 1234B
- § 1235
- § 1236
- § 1237
- § 1238
- § 1239
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- § 1255
- § 1256
- § 1257
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- § 1260
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- § 1274A
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- § 1391
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- § 1396
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- § 1397A
- § 1397B
- § 1397C
- § 1397D
- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 1234A. Gains or losses from certain terminations
Gain or loss attributable to the cancellation, lapse, expiration, or other termination of—
- (1) a right or obligation (other than a securities futures contract, as defined in section 1234B) with respect to property which is (or on acquisition would be) a capital asset in the hands of the taxpayer, or
- (2) a section 1256 contract (as defined in section 1256) not described in paragraph (1) which is a capital asset in the hands of the taxpayer,
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