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U.S. State Codes
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Title 32 - Taxation and Fin...
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Chapter 236 - Tax On Gains From The Sale Or Exc...
Chapter 236 - Tax On Gains From The Sale Or Exchange Of Land
§ 10001 Tax imposed
§ 10002 Land and residences
§ 10002a Principal residence
§ 10003 Rate of tax
§ 10004 Sale or exchange
§ 10005 Basis, gain, and holding period
§ 10006 Liability for tax
§ 10007 Withholding at source; payment
§ 10008 Installment sales
§ 10009 Administration of tax
§ 10010 Criminal penalties
§ 10011 Exception