U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter P—Capital Gains and LossesTitle 26PartPart I—Treatment of Capital GainsContents[§1201. Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]§ 1202. Partial exclusion for gain from certain small business stock
