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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Long-term capital gains timing rule narrowed, limiting proviso to transfers before a specified cutoff and made retrospective.</h1> The amendment inserts a parenthetical temporal limitation after the words 'where long-term capital gain arises from the transfer', confining the second proviso's application to transfers occurring before the specified cutoff and deeming that insertion effective from that cutoff date.

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