26 USC 1249 - Gain from certain sales or exchanges of patents, etc., to foreign corporations

U.S Code last checked for updates: Feb 22, 2025

§ 1249.

Gain from certain sales or exchanges of patents, etc., to foreign corporations

(a)

General rule

(b)

Control

(Added Pub. L. 87–834, § 16(a), Oct. 16, 1962, 76 Stat. 1045; amended Pub. L. 89–809, title I, § 104(m)(3), Nov. 13, 1966, 80 Stat. 1563; Pub. L. 94–455, title XIX, § 1901(b)(3)(K), Oct. 4, 1976, 90 Stat. 1793; Pub. L. 113–295, div. A, title II, § 221(a)(84), Dec. 19, 2014, 128 Stat. 4049.)

cite as: 26 USC 1249