26 U.S.C. 1234A: Gains or losses from certain terminations

2002

• Pub. L. 107–147 inserted "or" at end of par. (1), struck out "or" at end of par. (2), and struck out par. (3) which read as follows: "a securities futures contract (as so defined) which is a capital asset in the hands of the taxpayer,". (Job Creation and Worker Assistance Act of 2002) Law text · (1), (2), (3)

2000

• Pub. L. 106–554, §1(a)(7) [title IV, §401(b)(1)], inserted "(other than a securities futures contract, as defined in section 1234B)" after "right or obligation". (Consolidated Appropriations Act, 2001) Law text · (1)
• Pub. L. 106–554, §1(a)(7) [title IV, §401(b)(2)–(4)], added par. (3). (Consolidated Appropriations Act, 2001) Law text · (3)

1997

• Pub. L. 105–34 substituted "property" for "personal property (as defined in section 1092(d)(1))". (Taxpayer Relief Act of 1997) Law text · (1)

1984

• Pub. L. 98–369, §102(e)(9), inserted at end "The preceding sentence shall not apply to the retirement of any debt instrument (whether or not through a trust or other participation arrangement)."
• Pub. L. 98–369, §102(e)(4), substituted "a section 1256 contract" for "a regulated futures contract". · (2)

1983

• Pub. L. 97–448 inserted reference to a regulated futures contract (as defined in section 1256) not described in paragraph (1) which is a capital asset in the hands of the taxpayer.