Prior to amendment, text read as follows: aIf a taxpayer has a net capital gain for any taxable year, then the tax imposed by this section shall not exceed .... L. 100 a647, As1014(e)(2), substituted aany exclusion, deduction, or credita for aany deduction or credita. ... dollar amounts for each rate bracket for which a tax is imposed under such table, by the cost-of-living adjustment for such calendar year , v a(B) by.
Title | : | United States Code, 1976 |
Author | : | |
Publisher | : | Government Printing Office - 1980 |
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