§1239. Gain from sale of depreciable property between certain related taxpayers — Version History

26 U.S.C. § 1239

Changed in 2 of 383 releases across 383 total release points.

119th Congress

Public Law 119-102 July 12, 2026 Current

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31 unchanged versions
- Public Law 119-102, except 101 July 12, 2026
  
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- Public Law 119-100 June 26, 2026
  
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- Public Law 119-99 June 12, 2026
  
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- Public Law 119-95 May 29, 2026
  
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- Public Law 119-94 May 28, 2026
  
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- Public Law 119-93 May 19, 2026
  
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- Public Law 119-90 May 11, 2026
  
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- Public Law 119-88 May 4, 2026
  
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- Public Law 119-87 April 30, 2026
  
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- Public Law 119-84 April 18, 2026
  
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- Public Law 119-83 April 13, 2026
  
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- Public Law 119-73 January 23, 2026
  
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- Public Law 119-73, except 60 January 23, 2026
  
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- Public Law 119-72, except 60 January 20, 2026
  
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- Public Law 119-69, except 60 January 14, 2026
  
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- Public Law 119-68, except 60 December 29, 2025
  
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- Public Law 119-59 December 18, 2025
  
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- Public Law 119-57 December 12, 2025
  
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- Public Law 119-46 December 2, 2025
  
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- Public Law 119-43 December 1, 2025
  
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- Public Law 119-36 September 5, 2025
  
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- Public Law 119-34 August 19, 2025
  
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- Public Law 119-33 August 14, 2025
  
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- Public Law 119-31 July 30, 2025
  
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- Public Law 119-27, except 21 July 18, 2025
  
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- Public Law 119-26, except 21 July 16, 2025
  
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- Public Law 119-23, except 21 July 7, 2025
  
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- Public Law 119-18 June 12, 2025
  
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- Public Law 119-12 May 19, 2025
  
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- Public Law 119-4 March 15, 2025
  
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- Public Law 119-1 January 29, 2025
  
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118th Congress

51 unchanged versions
- Public Law 118-274, except 159 January 6, 2025
  
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- Public Law 118-271, except 159 January 4, 2025
  
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- Public Law 118-250, except 159 January 4, 2025
  
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- Public Law 118-233, except 159 January 4, 2025
  
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- Public Law 118-209, except 159 December 23, 2024
  
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- Public Law 118-158 December 21, 2024
  
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- Public Law 118-157 December 17, 2024
  
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- Public Law 118-151 December 17, 2024
  
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- Public Law 118-150 December 12, 2024
  
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- Public Law 118-145 December 11, 2024
  
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- Public Law 118-136 November 25, 2024
  
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- Public Law 118-107 November 21, 2024
  
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- Public Law 118-106 October 4, 2024
  
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- Public Law 118-105 October 2, 2024
  
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- Public Law 118-90 September 30, 2024
  
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- Public Law 118-82 September 20, 2024
  
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- Public Law 118-78 July 30, 2024
  
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- Public Law 118-71 July 25, 2024
  
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- Public Law 118-70 July 12, 2024
  
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- Public Law 118-66 July 2, 2024
  
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- Public Law 118-65 June 17, 2024
  
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- Public Law 118-64 May 24, 2024
  
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- Public Law 118-64, except 63 May 24, 2024
  
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- Public Law 118-62 May 13, 2024
  
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- Public Law 118-59 May 7, 2024
  
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- Public Law 118-51 April 24, 2024
  
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- Public Law 118-49 April 20, 2024
  
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- Public Law 118-47 March 23, 2024
  
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- Public Law 118-44 March 18, 2024
  
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- Public Law 118-44, except 42 March 18, 2024
  
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- Public Law 118-41 March 8, 2024
  
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- Public Law 118-40 March 1, 2024
  
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- Public Law 118-39 February 9, 2024
  
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- Public Law 118-34 December 26, 2023
  
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- Public Law 118-34, except 31 December 26, 2023
  
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- Public Law 118-30 December 21, 2023
  
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- Public Law 118-22 November 17, 2023
  
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- Public Law 118-22u1 December 1, 2023
  
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- Public Law 118-21 November 13, 2023
  
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- Public Law 118-19 October 6, 2023
  
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- Public Law 118-16 October 2, 2023
  
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- Public Law 118-14 September 22, 2023
  
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- Public Law 118-13 August 7, 2023
  
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- Public Law 118-10 July 26, 2023
  
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- Public Law 118-9 July 25, 2023
  
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- Public Law 118-7 June 30, 2023
  
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- Public Law 118-6 June 14, 2023
  
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- Public Law 118-5 June 3, 2023
  
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- Public Law 118-3 April 10, 2023
  
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- Public Law 118-3, except 328 April 10, 2023
  
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- Public Law 118-2, except 263 and 328 March 20, 2023
  
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117th Congress

69 unchanged versions
- Public Law 117-362, except 263 and 328 January 5, 2023
  
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- Public Law 117-338, except 263 and 328 January 5, 2023
  
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- Public Law 117-327, except 263 December 27, 2022
  
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- Public Law 117-327, except 263 and 286 December 27, 2022
  
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- Public Law 117-285, except 263 December 27, 2022
  
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- Public Law 117-262 December 21, 2022
  
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- Public Law 117-234 December 19, 2022
  
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- Public Law 117-228 December 13, 2022
  
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- Public Law 117-227 December 9, 2022
  
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- Public Law 117-224 December 7, 2022
  
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- Public Law 117-214 October 19, 2022
  
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- Public Law 117-214u1 December 1, 2022
  
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- Public Law 117-200 October 11, 2022
  
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- Public Law 117-185 October 4, 2022
  
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- Public Law 117-177 September 16, 2022
  
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- Public Law 117-174 August 26, 2022
  
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- Public Law 117-174, except 169 August 26, 2022
  
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- Public Law 117-168, except 167 August 10, 2022
  
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- Public Law 117-166 August 5, 2022
  
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- Public Law 117-164 August 3, 2022
  
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- Public Law 117-159 June 25, 2022
  
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- Public Law 117-154 June 23, 2022
  
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- Public Law 117-151 June 21, 2022
  
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- Public Law 117-148 June 16, 2022
  
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- Public Law 117-145 June 16, 2022
  
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- Public Law 117-139 June 7, 2022
  
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- Public Law 117-129 May 21, 2022
  
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- Public Law 117-127 May 16, 2022
  
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- Public Law 117-125 May 13, 2022
  
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- Public Law 117-122 May 12, 2022
  
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- Public Law 117-116 May 5, 2022
  
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- Public Law 117-114 April 29, 2022
  
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- Public Law 117-113, except 103 April 19, 2022
  
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- Public Law 117-111, except 103 April 13, 2022
  
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- Public Law 117-110, except 103 April 8, 2022
  
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- Public Law 117-108, except 103 April 6, 2022
  
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- Public Law 117-107, except 103 March 29, 2022
  
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- Public Law 117-102 March 15, 2022
  
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- Public Law 117-102u1 March 15, 2022
  
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- Public Law 117-81 December 27, 2021
  
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- Public Law 117-81u1 December 27, 2021
  
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- Public Law 117-80 December 27, 2021
  
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- Public Law 117-80, except 58 December 27, 2021
  
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- Public Law 117-79, except 58 December 23, 2021
  
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- Public Law 117-78, except 58 December 23, 2021
  
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- Public Law 117-76, except 58 December 21, 2021
  
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- Public Law 117-73, except 58 December 16, 2021
  
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- Public Law 117-71, except 58 December 10, 2021
  
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- Public Law 117-70, except 58 December 3, 2021
  
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- Public Law 117-69, except 58 November 30, 2021
  
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- Public Law 117-61, except 58 November 18, 2021
  
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- Public Law 117-57 November 12, 2021
  
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- Public Law 117-52 October 31, 2021
  
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- Public Law 117-50 October 14, 2021
  
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- Public Law 117-49 October 13, 2021
  
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- Public Law 117-47 October 8, 2021
  
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- Public Law 117-44 October 2, 2021
  
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- Public Law 117-42 September 30, 2021
  
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- Public Law 117-41 September 24, 2021
  
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- Public Law 117-39 August 31, 2021
  
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- Public Law 117-38 August 25, 2021
  
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- Public Law 117-36 August 6, 2021
  
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- Public Law 117-32 August 5, 2021
  
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- Public Law 117-31 July 30, 2021
  
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- Public Law 117-30 July 29, 2021
  
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- Public Law 117-28 July 26, 2021
  
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- Public Law 117-26 July 6, 2021
  
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- Public Law 117-24 June 30, 2021
  
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- Public Law 117-17, except 1 and 2 June 17, 2021
  
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116th Congress

64 unchanged versions
- Public Law 116-344 January 13, 2021
  
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- Public Law 116-344, except 283 January 13, 2021
  
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- Public Law 116-344, except 283u1 January 13, 2021
  
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- Public Law 116-344, except 260 and 283 January 13, 2021
  
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- Public Law 116-344, except 260, 283, and 315 January 5, 2021
  
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- Public Law 116-314, except 260 and 283 January 5, 2021
  
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- Public Law 116-282, except 260 December 31, 2020
  
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- Public Law 116-259 December 23, 2020
  
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- Public Law 116-252 December 22, 2020
  
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- Public Law 116-226 December 20, 2020
  
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- Public Law 116-220 December 17, 2020
  
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- Public Law 116-216 December 11, 2020
  
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- Public Law 116-214 December 5, 2020
  
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- Public Law 116-193 October 30, 2020
  
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- Public Law 116-182 October 21, 2020
  
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- Public Law 116-169 October 13, 2020
  
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- Public Law 116-163 October 2, 2020
  
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- Public Law 116-158 August 14, 2020
  
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- Public Law 116-155 August 8, 2020
  
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- Public Law 116-151 August 3, 2020
  
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- Public Law 116-150 July 22, 2020
  
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- Public Law 116-149 July 14, 2020
  
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- Public Law 116-148 July 13, 2020
  
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- Public Law 116-147 July 4, 2020
  
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- Public Law 116-145 June 17, 2020
  
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- Public Law 116-145u1 June 17, 2020
  
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- Public Law 116-144 June 16, 2020
  
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- Public Law 116-142 June 5, 2020
  
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- Public Law 116-141 May 29, 2020
  
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- Public Law 116-140 April 28, 2020
  
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- Public Law 116-140u1 April 28, 2020
  
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- Public Law 116-139 April 24, 2020
  
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- Public Law 116-138, except 113 April 10, 2020
  
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- Public Law 116-135, except 113 March 26, 2020
  
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- Public Law 116-130, except 113 March 23, 2020
  
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- Public Law 116-108 January 24, 2020
  
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- Public Law 116-108, except 92 January 24, 2020
  
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- Public Law 116-108, except 92 and 94 January 24, 2020
  
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- Public Law 116-91 December 19, 2019
  
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- Public Law 116-78 December 5, 2019
  
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- Public Law 116-72 November 25, 2019
  
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- Public Law 116-68 November 8, 2019
  
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- Public Law 116-68u1 November 8, 2019
  
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- Public Law 116-65 October 9, 2019
  
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- Public Law 116-63 October 4, 2019
  
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- Public Law 116-59 September 27, 2019
  
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- Public Law 116-57 September 22, 2019
  
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- Public Law 116-56 August 23, 2019
  
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- Public Law 116-38 August 2, 2019
  
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- Public Law 116-35 July 30, 2019
  
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- Public Law 116-34 July 29, 2019
  
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- Public Law 116-33 July 25, 2019
  
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- Public Law 116-29 July 5, 2019
  
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- Public Law 116-21 June 12, 2019
  
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- Public Law 116-20 June 6, 2019
  
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- Public Law 116-19 May 31, 2019
  
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- Public Law 116-18 May 23, 2019
  
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- Public Law 116-17 May 10, 2019
  
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- Public Law 116-16 April 18, 2019
  
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- Public Law 116-13 April 12, 2019
  
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- Public Law 116-12 April 8, 2019
  
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- Public Law 116-10 March 21, 2019
  
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- Public Law 116-8, except 6 March 8, 2019
  
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115th Congress

42 unchanged versions
- Public Law 115-442 January 14, 2019
  
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- Public Law 115-442, except 334 January 14, 2019
  
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- Public Law 115-419, except 334 January 3, 2019
  
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- Public Law 115-384, except 282 and 334 December 21, 2018
  
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- Public Law 115-338, except 254, 282, and 334 December 20, 2018
  
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- Public Law 115-333, except 254 and 282 December 19, 2018
  
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- Public Law 115-324, except 254 and 282 December 17, 2018
  
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- Public Law 115-280, except 254 and 271 November 29, 2018
  
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- Public Law 115-273, except 254 and 271 October 31, 2018
  
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- Public Law 115-269, except 254 October 16, 2018
  
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- Public Law 115-269, except 232 and 254 October 16, 2018
  
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- Public Law 115-253, except 232 October 3, 2018
  
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- Public Law 115-244, except 232 September 21, 2018
  
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- Public Law 115-243, except 232 September 20, 2018
  
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- Public Law 115-242, except 232 September 18, 2018
  
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- Public Law 115-240, except 232 September 17, 2018
  
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- Public Law 115-239, except 232 September 13, 2018
  
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- Public Law 115-238, except 232 September 7, 2018
  
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- Public Law 115-236, except 232 August 14, 2018
  
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- Public Law 115-231 August 8, 2018
  
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- Public Law 115-230 August 2, 2018
  
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- Public Law 115-223 July 30, 2018
  
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- Public Law 115-218 July 24, 2018
  
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- Public Law 115-201 July 20, 2018
  
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- Public Law 115-196 July 7, 2018
  
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- Public Law 115-193 June 25, 2018
  
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- Public Law 115-185 June 18, 2018
  
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- Public Law 115-182 June 6, 2018
  
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- Public Law 115-181 June 5, 2018
  
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- Public Law 115-179 June 1, 2018
  
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- Public Law 115-173 May 22, 2018
  
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- Public Law 115-171 May 9, 2018
  
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- Public Law 115-170, except 141 May 7, 2018
  
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- Public Law 115-168, except 141 April 23, 2018
  
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- Public Law 115-166, except 141 April 13, 2018
  
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- Public Law 115-164, except 141 April 11, 2018
  
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- Public Law 115-137 March 16, 2018
  
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- Public Law 115-132 March 9, 2018
  
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- Public Law 115-129 February 26, 2018
  
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- Public Law 115-127, except 123 February 16, 2018
  
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- Public Law 115-122 January 31, 2018
  
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- Public Law 115-117 January 12, 2018
  
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Public Law 115-117, except 91 and 96 January 12, 2018

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32 unchanged versions
- Public Law 115-117, except 91, 96, and 97 January 12, 2018
  
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- Public Law 115-95, except 91 December 20, 2017
  
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- Public Law 115-90 December 8, 2017
  
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- Public Law 115-89 November 21, 2017
  
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- Public Law 115-84 November 17, 2017
  
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- Public Law 115-82 November 2, 2017
  
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- Public Law 115-73 October 26, 2017
  
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- Public Law 115-71 October 18, 2017
  
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- Public Law 115-68 October 6, 2017
  
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- Public Law 115-64 September 29, 2017
  
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- Public Law 115-61 September 27, 2017
  
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- Public Law 115-60 September 15, 2017
  
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- Public Law 115-57 September 12, 2017
  
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- Public Law 115-55 August 23, 2017
  
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- Public Law 115-51 August 18, 2017
  
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- Public Law 115-46 August 12, 2017
  
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- Public Law 115-46u1 August 12, 2017
  
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- Public Law 115-45 August 4, 2017
  
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- Public Law 115-43 June 30, 2017
  
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- Public Law 115-42 June 27, 2017
  
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- Public Law 115-40 June 14, 2017
  
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- Public Law 115-40u1 June 14, 2017
  
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- Public Law 115-39 June 6, 2017
  
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- Public Law 115-37 June 2, 2017
  
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- Public Law 115-35 May 17, 2017
  
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- Public Law 115-30 April 28, 2017
  
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- Public Law 115-29 April 19, 2017
  
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- Public Law 115-22 April 3, 2017
  
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- Public Law 115-18 March 31, 2017
  
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- Public Law 115-15 March 28, 2017
  
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- Public Law 115-14 March 27, 2017
  
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- Public Law 115-8 February 28, 2017
  
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114th Congress

51 unchanged versions
- Public Law 114-329 January 6, 2017
  
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- Public Law 114-329, except 328 January 6, 2017
  
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- Public Law 114-327 December 16, 2016
  
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- Public Law 114-321 December 16, 2016
  
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- Public Law 114-321, except 255 December 16, 2016
  
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- Public Law 114-314, except 255 December 16, 2016
  
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- Public Law 114-277, except 255 and 268 December 15, 2016
  
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- Public Law 114-254 December 10, 2016
  
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- Public Law 114-253 December 8, 2016
  
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- Public Law 114-248 November 28, 2016
  
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- Public Law 114-244u1 October 14, 2016
  
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- Public Law 114-243 October 7, 2016
  
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- Public Law 114-229 September 30, 2016
  
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- Public Law 114-221 September 23, 2016
  
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- Public Law 114-219 July 29, 2016
  
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- Public Law 114-219u1 July 29, 2016
  
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- Public Law 114-195 July 20, 2016
  
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- Public Law 114-189 July 6, 2016
  
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- Public Law 114-183 June 22, 2016
  
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- Public Law 114-165 June 3, 2016
  
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- Public Law 114-163 May 20, 2016
  
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- Public Law 114-156 May 16, 2016
  
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- Public Law 114-153 May 11, 2016
  
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- Public Law 114-152 May 9, 2016
  
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- Public Law 114-150 April 29, 2016
  
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- Public Law 114-146 April 19, 2016
  
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- Public Law 114-143 April 11, 2016
  
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- Public Law 114-141 March 30, 2016
  
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- Public Law 114-139 March 18, 2016
  
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- Public Law 114-115 December 28, 2015
  
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- Public Law 114-115, except 95 December 28, 2015
  
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- Public Law 114-114, except 95 and 113 December 28, 2015
  
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- Public Law 114-100, except 94 and 95 December 16, 2015
  
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- Public Law 114-93, except 92 November 25, 2015
  
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- Public Law 114-86 November 5, 2015
  
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- Public Law 114-86u1 November 5, 2015
  
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- Public Law 114-73 October 29, 2015
  
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- Public Law 114-72 October 22, 2015
  
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- Public Law 114-71 October 16, 2015
  
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- Public Law 114-67 October 7, 2015
  
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- Public Law 114-58 September 30, 2015
  
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- Public Law 114-49 August 7, 2015
  
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- Public Law 114-38 July 28, 2015
  
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- Public Law 114-37 July 20, 2015
  
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- Public Law 114-30 July 6, 2015
  
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- Public Law 114-25 June 15, 2015
  
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- Public Law 114-22 May 29, 2015
  
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- Public Law 114-19 May 22, 2015
  
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- Public Law 114-11 April 30, 2015
  
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- Public Law 114-11u1 May 14, 2015
  
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- Public Law 114-9 April 7, 2015
  
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113th Congress

40 unchanged versions
- Public Law 113-296 December 19, 2014
  
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- Public Law 113-296, except 287 December 19, 2014
  
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- Public Law 113-296, except 287 and 291 December 19, 2014
  
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- Public Law 113-296, except 287, 291, and 295 December 19, 2014
  
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- Public Law 113-290, except 235 and 287 December 19, 2014
  
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- Public Law 113-271, except 235 December 18, 2014
  
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- Public Law 113-234 December 16, 2014
  
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- Public Law 113-201 December 4, 2014
  
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- Public Law 113-186 November 19, 2014
  
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- Public Law 113-185 October 6, 2014
  
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- Public Law 113-185u1 November 6, 2014
  
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- Public Law 113-165 September 19, 2014
  
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- Public Law 113-163 September 2, 2014
  
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- Public Law 113-163, except 159 August 28, 2014
  
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- Public Law 113-145, except 128 August 4, 2014
  
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- Public Law 113-145, except 128u1 August 20, 2014
  
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- Public Law 113-142, except 128 July 25, 2014
  
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- Public Law 113-126 July 7, 2014
  
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- Public Law 113-125 June 30, 2014
  
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- Public Law 113-121 June 10, 2014
  
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- Public Law 113-120 June 10, 2014
  
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- Public Law 113-108 May 30, 2014
  
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- Public Law 113-103 May 16, 2014
  
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- Public Law 113-100 April 18, 2014
  
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- Public Law 113-100u1 May 5, 2014
  
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- Public Law 113-99 April 15, 2014
  
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- Public Law 113-88 March 21, 2014
  
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- Public Law 113-86, except 79 March 6, 2014
  
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- Public Law 113-75 January 16, 2014
  
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- Public Law 113-75, except 66 January 16, 2014
  
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- Public Law 113-65 December 20, 2013
  
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- Public Law 113-56 December 2, 2013
  
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- Public Law 113-52 November 21, 2013
  
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- Public Law 113-49 November 13, 2013
  
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- Public Law 113-47 October 31, 2013
  
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- Public Law 113-46 October 17, 2013
  
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- Public Law 113-45 October 15, 2013
  
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- Public Law 113-44 October 10, 2013
  
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- Public Law 113-36 September 18, 2013
  
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- Public Law 113-31 August 9, 2013
  
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Public Law 113-21 July 18, 2013

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