---
kind: "unit"
title: "12"
title_heading: "Banks and Banking"
key: "ch52/schIII"
level: "subchapter"
label: "Subchapter III"
heading: "Tax Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/12/ch52-schIII"
sections_count: 1
---

# Subchapter III — Tax Provisions

Title 12 — Banks and Banking › Chapter 52 — Emergency Economic Stabilization

## Sections

- [§5261. Gain or loss from sale or exchange of certain preferred stock](/usc/12/5261.md)