Compilation of Federal Ethics Laws
This compilation of Federal ethics laws has been prepared by the Office of Government Ethics (OGE) for the ethics community. This compilation includes all provisions signed into law through the end of the 115th Congress. Updated 4-11-2019.
26 U.S.C. § 1043: Sale of property to comply with conflict-of-interest requirements
This statute provides for the deferral of capital gains on assets sold by an executive branch employee in order to comply with the conflict of interest laws.