26 U.S. Code Part I - TREATMENT OF CAPITAL GAINS

Sec. 1201. Alternative tax for corporations. 1202. Partial exclusion for gain from certain small business stock.
Amendments

2000—Pub. L. 106–554, § 1(a)(7) [title I, § 117(b)(3)], Dec. 21, 2000, 114 Stat. 2763, 2763A–604, substituted “Partial” for “50-percent” in item 1202.
1993—Pub. L. 103–66, title XIII, § 13113(d)(6),Aug. 10, 1993, 107 Stat. 430, added item 1202.
1986—Pub. L. 99–514, title III, § 301(b)(13),Oct. 22, 1986, 100 Stat. 2218, struck out item 1202 “Deduction for capital gains”.
1978—Pub. L. 95–600, title IV, § 401(b)(6),Nov. 6, 1978, 92 Stat. 2867, substituted “Alternative tax for corporations” for “Alternative tax” in item 1201.

 

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