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26 USC § 1201 - Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096] 

---
identifier: "/us/usc/t26/s1201"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1201 - Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1201"
section_name: "Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "P"
subchapter_name: "Capital Gains and Losses"
part_number: "I"
part_name: "TREATMENT OF CAPITAL GAINS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 1201. Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]

Section, , ; , ; , , ; , , ; , , ; , (b)(33)(L), , , 1801; , §§ 401(a), 403(a), (b), , , 2868; , (3)(A), , , 215; , , ; , title X, § 1024(c)(14), , , 2408; , title II, § 2004(), , , 3606; , , ; , , ; , , ; , , ; , title XV, § 15311(a), , , 2264; , , , related to alternative tax for corporations.

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal applicable to taxable years beginning after , see , set out as an Effective Date of 2017 Amendment note under .

### Extension of Special Rule Relating to Qualified Timber Gain

> “For purposes of applying section 1201(b) of the Internal Revenue Code of 1986 with respect to taxable years beginning during 2017, such section shall be applied by substituting ‘2016 or 2017’ for ‘2016’.”

, , , provided that: