26 USC 1022: Repealed. Pub. L. 94-455, title XIX, §1901(a)(126)(A), Oct. 4, 1976, 90 Stat. 1784
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26 USC 1022: Repealed. Pub. L. 94-455, title XIX, §1901(a)(126)(A), Oct. 4, 1976, 90 Stat. 1784 Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter O-Gain or Loss on Disposition of PropertyPART II-BASIS RULES OF GENERAL APPLICATION

[§1022. Repealed. Pub. L. 94–455, title XIX, §1901(a)(126)(A), Oct. 4, 1976, 90 Stat. 1784 ]

Section, added Pub. L. 88–272, title II, §225(j)(1), Feb. 26, 1964, 78 Stat. 92 , dealt with the increase in basis with respect to certain foreign personal holding company stock or securities.

A prior section 1022, act Aug. 16, 1954, ch. 736, 68A Stat. 302 , relating to cross references, was renumbered section 1024.

Effective Date of Repeal

Section 1901(a)(126)(B) provided that: "The repeal made by subparagraph (A) [repealing this section] shall apply with respect to stock or securities acquired from a decedent dying after the date of the enactment of this Act [Oct. 4, 1976]."