§ 32.7150 - Gains and losses from the disposition of land and artworks.

Latest version.

Link to an amendment published at 67 FR 5698, Feb. 6, 2002. This amendment was delayed until Jan. 1, 2003, at 67 FR 20052, Apr. 24, 2002.
This account shall include gains or losses resulting from the disposition of land or artworks.
Effective Date Note:
At 67 FR 5698, Feb. 6, 2002, § 32.7150 was removed, effective Aug. 6, 2002. At 67 FR 20052, Apr. 24, 2002, the effective date was delayed until Jan. 1, 2003.

                    
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