The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 1234B: Gains or losses from securities futures contracts

Created in 2000 by the Consolidated Appropriations Act, 2001 (Public Law 106-554). Changed by 2 later laws. 1 bill in this Congress would change it.

How it got hereLaws that created or changed it, newest first

2004Working Families Tax Relief Act of 2004

2002Job Creation and Worker Assistance Act of 2002

2000Consolidated Appropriations Act, 2001created it

26 U.S.C. 1234BGains or losses from securities futures contracts

The section as a wholechanged

(a)Treatment of gain or loss

(b)Short-term gains and losses

(c)Securities futures contractchanged

(d)Contracts not treated as commodity futures contracts

(e)Regulationschanged

(f)Cross reference

This CongressBills that change it or would

H.R. 10357Digital Asset Tax Certainty Actintroduced

past change
enacted this Congress
proposed

This Congress

H.R. 10357 Digital Asset Tax Certainty Act · introduced · would change (c), (e)

How it got here

2004

Pub. L. 108–311 inserted at end "The Secretary may prescribe regulations regarding the status of contracts the values of which are determined directly or indirectly by reference to any index which becomes (or ceases to be) a narrow-based security index (as defined for purposes of secti… (Working Families Tax Relief Act of 2004) Law text · (c)

2002

Pub. L. 107–147, §412(d)(1)(B)(i), substituted "sale, exchange, or termination of a securities futures contract" for "sale or exchange of a securities futures contract". (Job Creation and Worker Assistance Act of 2002) Law text · (a)
Pub. L. 107–147, §412(d)(1)(B)(i), (3)(B), inserted "or in section 1233," after "or this section," and substituted "sale, exchange, or termination of a securities futures contract" for "sale or exchange of a securities futures contract". (Job Creation and Worker Assistance Act of 2002) Law text · (b)
Pub. L. 107–147, §412(d)(1)(B)(ii), added subsec. (f). (Job Creation and Worker Assistance Act of 2002) Law text · (f)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.