code section 1239 - EAS
- Gain from sale of depreciable property
- According to 2 sources
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- https://www.law.cornell.edu/uscode/text/26/1239
“The amendment made by this section [amending this section] shall apply to sales or exchanges after the date of the enactment of this Act [Oct. 4, 1976]. For purposes of the preceding …
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- https://irc.bloombergtax.com/public/uscode/doc/irc/section_1239
For purposes of this section, the term “controlled entity” means, with respect to any person—. I.R.C. § 1239 (c) (1) (A) —. a corporation more than 50 percent of the value of the outstanding …
California Government Code Section 1239
https://california.public.law/codes/ca_gov't_code_section_1239California Government Code Sec. § 1239 Notwithstanding the provisions of Section 1236, the Joint Legislative Audit Committee, may, by majority vote, grant a waiver to any agency that …
- https://codes.findlaw.com/.../26-usc-sect-1239.html
Jan 01, 2018 · Internal Revenue Code § 1239. Gain from sale of depreciable property between certain related taxpayers on Westlaw FindLaw Codes may not reflect the most recent version …
California Penal Code Section 1239
https://california.public.law/codes/ca_penal_code_section_1239Sec. § 1239 (a) Where an appeal lies on behalf of the defendant or the people, it may be taken by the defendant or his or her counsel, or by counsel for the people, in the manner provided in …
- https://www.ecfr.gov/.../subpart-C/section-1239.10
A regulated entity shall establish and administer a written code of conduct and ethics that is reasonably designed to assure that its directors, officers, and employees discharge their duties …
- https://www.bradfordtaxinstitute.com/Endnotes/IRC_Section_1239.pdf
Internal Revenue Code Section 1239 Gain from sale of depreciable property between certain related taxpayers (a) Treatment of gain as ordinary income. In the case of a sale or exchange …
- https://www.law.cornell.edu/cfr/text/26/1.1239-1
For purposes of paragraph (a) of this section, the term related persons means: (1) A husband and wife , (2) An individual and a corporation 80 percent or more in value of the outstanding stock …
- https://www.law.cornell.edu/regulations/california/13-CCR-1239
California Code of Regulations; Title 13 - Motor Vehicles; Division 2 - Department of the California Highway Patrol; Chapter 6.5 - Motor Carrier Safety; Article 7.5 - Commercial Vehicle Out-of …
- https://www.pselaw.com/related-party-sale-may-have-unexpected-results
The special rule of section 1239 does not apply to property such as raw land which is not depreciable. When applying the depreciation recapture rules and the special rule of section …
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