26 U.S.C. § 1237

Study Aids
Key Terms
#

26 U.S.C. § 1237

Definition

A provision of the Internal Revenue Code that provides special rules for classifying real property subdivided for sale as a capital asset in the hands of the property’s owner.

Related rules

Mauris finibus odio eu maximus interdum. Ut ultricies suscipit justo in bibendum. Sed eu magna efficitur, luctus lorem ut, tincidunt arcu. Praesent varius sit amet erat hendrerit placerat. In posuere eget ante id facilisis. Integer semper venenatis felis lacinia malesuada.

— Pointer v. Commissioner

Get full access FREE

With a 7-day free trial membership
Here's why 899,000 law students have relied on our key terms:
  • A complete online legal dictionary of law terms and legal definitions
  • Over 8,000 key terms written in plain English to help you not only understand the law but master it
  • The premier online law dictionary built specifically for law students
  • Easy access in class or on the go, accessible both online and through the Quimbee mobile app
  • Reliable - written by legal professors and practitioners
  • Get instant access to all related rules of law to any specific key term with a Quimbee Study Aids subscription

Get full access FREE

With a 7-day free trial membership