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26 U.S.C. 1002: Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i) , Oct. 4, 1976 , 90 Stat. 1799Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§1002. Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i) , Oct. 4, 1976 , 90 Stat. 1799

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 295, related to the recognition of the entire amount of gain or loss determined under section 1001 on the sale or exchange of property.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.