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26 U.S.C. § 1234A

Gains or losses from certain terminations

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 1234A, Gains or losses from certain terminations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462948
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Full text

Gain or loss attributable to the cancellation, lapse, expiration, or other termination of—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 97-34(H.R. 4242)1981-08-13
    Economic Recovery Tax Act of 1981
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-448(H.R. 6056)1983-01-12
    Technical Corrections Act of 1982
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 98-369(H.R. 4170)1984-07-18
    Deficit Reduction Act of 1984
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 105-34(H.R. 2014)1997-08-05
    Taxpayer Relief Act of 1997
    House: 389–43Senate: 92–8
  • Amended byPub. L. 106-554(H.R. 4577)2000-12-21
    Consolidated Appropriations Act, 2001
    House: 292–60Senate: 52–43
  • Amended byPub. L. 107-147(H.R. 3090)2002-03-09
    Job Creation and Worker Assistance Act of 2002
    House: 216–214Senate: no recorded tally