26 USC 1002: Repealed. Pub. L. 94-455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799
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26 USC 1002: Repealed. Pub. L. 94-455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799 Text contains those laws in effect on May 4, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter O-Gain or Loss on Disposition of PropertyPART I-DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
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[§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 Repealed.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.