26 U.S. Code § 75 - Dealers in tax-exempt securities
1958—Subsec. (a). Pub. L. 85–866, § 2(a)(2), (3), struck out “short-term” each place it appeared, and inserted sentence to provide that no reduction to cost of securities sold during taxable year shall be made in respect of subsec. (b)(1)(A)(ii) obligations held at close of year, and to permit reduction in cost of securities sold in taxable year sold if obligation is municipal bond.
Subsec. (b)(1). Pub. L. 85–866, § 2(a)(1), substituted “municipal bond” for “short-term municipal bond”, designated former subpars. (A) and (B) as (A)(i) and (ii), respectively, and added subpar. (B).
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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- SUMMONSES: Right to Financial Privacy Act : 2015-09-04
- Not Able to Identify Under Present List : 2002-10-18
- SUMMONSES: Third-party summonses: Exceptions : 2002-10-18
- SUMMONSES: Use of : 2002-08-16
- SUMMONSES: Def. to compliance:Other : 1999-10-29
- SUMMONSES: Use of : 1999-09-24
- SUMMONSES: Defenses to compliance : 1999-06-18