Official websites use .gov
A
.gov website belongs to an official government
organization in the United States.
Secure .gov websites use HTTPS
A
lock
(
) or https:// means you’ve safely connected to
the .gov website. Share sensitive information only on official, secure websites.
These regulations, issued under 26 U.S.C. § 1043, allow eligible individuals to defer paying capital gains tax if they sell property to comply with conflict-of-interest requirements.
Judicial Conference Regulations on Certificates of Divestiture (PDF) (Guide to Judiciary Policy, Vol. 2C, Ch. 2)
Subscribe to be notified when we update this policy.
