Internal Revenue Code · 26 U.S.C.
§ 1201. Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1201
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 1 Code section and 51 other regulations
- Regulations
- 1 issued under this section
Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096
Regulations under this section
Treasury regulations (26 CFR) issued under § 1201
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Cited in 51 regulations not issued under it
- § 1.1-2 Limitation on tax.
- § 1.11-1 Tax on corporations.
- § 1.15-1 Changes in rate during a taxable year.
- § 1.35-1 Partially tax-exempt interest received by individuals.
- § 1.57-1 Items of tax preference defined.
- § 1.57-4 Limitation on amounts treated as items of tax preference for taxable years beginning before January 1, 1976.
- § 1.58-2 General rules for conduit entities; partnerships and partners.
- § 1.58-3 Estates and trusts.
- § 1.58-4 Electing small business corporations.
- § 1.58-6 Regulated investment companies; real estate investment trusts.
- § 1.84-1 Transfer of appreciated property to political organizations.
- § 1.111-1 Recovery of certain items previously deducted or credited.
- § 1.331-1 Corporate liquidations.
- § 1.367(a)-1 Transfers to foreign corporations subject to section 367(a): In general.
- § 1.453-9 Gain or loss on disposition of installment obligations.
- § 1.468A-4 Treatment of nuclear decommissioning fund.
- § 1.501(c)(15)-1 Mutual insurance companies or associations.
- § 1.514(b)-1 Definition of debt-financed property.
- § 1.522-2 Manner of taxation of cooperative associations subject to section 522.
- § 1.535-2 Adjustments to taxable income.
- § 1.665(d)-1A Taxes imposed on the trust.
- § 1.802-3 Tax imposed on life insurance companies.
- § 1.822-5 Mutual insurance company taxable income.
- § 1.822-8 Determination of taxable investment income.
Show 27 more
- § 1.831-1 Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual policies.
- § 1.831-3 Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual fire insurance companies issuing perpetual policies, and mutual fire or flood insurance companies operating on the basis of premium deposits; taxable years beginning after December 31, 1962.
- § 1.832-2 Deductions.
- § 1.832-5 Deductions.
- § 1.852-2 Method of taxation of regulated investment companies.
- § 1.852-4 Method of taxation of shareholders of regulated investment companies.
- § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D).
- § 1.857-6 Method of taxation of shareholders of real estate investment trusts.
- § 1.861-6 Sale of real property.
- § 1.871-7 Taxation of nonresident alien individuals not engaged in U.S. business.
- § 1.871-8 Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income.
- § 1.873-1 Deductions allowed nonresident alien individuals.
- § 1.881-2 Taxation of foreign corporations not engaged in U.S. business.
- § 1.882-1 Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income.
- § 1.904(b)-1 Special rules for capital gains and losses.
- § 1.904(f)-2 Recapture of overall foreign losses.
- § 1.1019-1 Property on which lessee has made improvements.
- § 1.1202-1 Deduction for capital gains.
- § 1.1221-1 Meaning of terms.
- § 1.1222-1 Other terms relating to capital gains and losses.
- § 1.1231-1 Gains and losses from the sale or exchange of certain property used in the trade or business.
- § 1.1248-4 Limitation on tax applicable to individuals.
- § 1.1348-2 Computation of the fifty-percent maximum tax on earned income.
- § 1.1374-1A Tax imposed on certain capital gains.
- § 1.6655-1 Addition to the tax in the case of a corporation.
- § 3.3 Nontaxability of deposits.
- § 801.1 Balanced performance measurement system; in general.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter P Capital Gains and Losses
- Part I TREATMENT OF CAPITAL GAINS
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, Aug. 16, 1954, ch. 736, 68A Stat. 320; Mar. 13, 1956, ch. 83, § 5(7), 70 Stat. 49; Pub. L. 86–69, § 3(f)(2), June 25, 1959, 73 Stat. 140; Pub. L. 87–834, § 8(g)(3), Oct. 16, 1962, 76 Stat. 999; Pub. L. 91–172, title V, § 511(b), Dec. 30, 1969, 83 Stat. 635; Pub. L. 94–455, title XIX, § 1901(a)(135), (b)(33)(L), Oct. 4, 1976, 90 Stat. 1786, 1801; Pub. L. 95–600, title IV, §§ 401(a), 403(a), (b), Nov. 6, 1978, 92 Stat. 2866, 2868; Pub. L. 96–222, title I, § 104(a)(2)(B), (3)(A), Apr. 1, 1980, 94 Stat. 214, 215; Pub. L. 98–369, div. A, title II, § 211(b)(16), July 18, 1984, 98 Stat. 756; Pub. L. 99–514, title III, § 311(a), title X, § 1024(c)(14), Oct. 22, 1986, 100 Stat. 2219, 2408; Pub. L. 100–647, title I, § 1003(c)(1), title II, § 2004(l), Nov. 10, 1988, 102 Stat. 3384, 3606; Pub. L. 103–66, title XIII, § 13221(c)(2), Aug. 10, 1993, 107 Stat. 477; Pub. L. 104–188, title I, § 1703(f), Aug. 20, 1996, 110 Stat. 1876; Pub. L. 105–34, title III, § 314(a), Aug. 5, 1997, 111 Stat. 842; Pub. L. 110–234, title XV, § 15311(a), May 22, 2008, 122 Stat. 1502; Pub. L. 110–246, § 4(a), title XV, § 15311(a), June 18, 2008, 122 Stat. 1664, 2264; Pub. L. 114–113, div. Q, title III, § 334(a), Dec. 18, 2015, 129 Stat. 3108, related to alternative tax for corporations.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 2017, see section 13001(c)(1) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 11 of this title.
Extension of Special Rule Relating to Qualified Timber Gain
Pub. L. 115–123, div. D, title I, § 40310, Feb. 9, 2018, 132 Stat. 147, provided that: “For purposes of applying section 1201(b) of the Internal Revenue Code of 1986 with respect to taxable years beginning during 2017, such section shall be applied by substituting ‘2016 or 2017’ for ‘2016’.”