26 USC 1002: Repealed. Pub. L. 94-455, title XIX, ยง1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC 1002: Repealed.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 January 2, 2001
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

[§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 Repealed.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.

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.