Section 1223
(redirected from 26 U.S.C. §1223)Section 1223 (26 U.S.C. §1223)
The Internal Revenue Code section that defines the various holding periods for property, important in determining tax benefits.To find the law's text, see the instructions at Section (federal code).
The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.