CFR›Title 26›Chapter I›Part 1›Subject Group Section 1374 Before the Tax Reform Act of 1986 ContainsSection 1.1374-1ACorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.1374-1A § 1.1374-1A Tax imposed on certain capital gains. Previous Sales and Exchanges Sales and Exchanges Next Signing and Verifying of Returns and Other Documents Signing and Verifying of Returns and Other Documents