25 USC 1729: Deferral of capital gains
Result 1 of 1
   
 
<< Previous   TITLE 25 / CHAPTER 19 / SUBCHAPTER II / § 1729   Next >>
 
25 USC 1729: Deferral of capital gains Text contains those laws in effect on January 15, 2013
From Title 25-INDIANSCHAPTER 19-INDIAN LAND CLAIMS SETTLEMENTSSUBCHAPTER II-MAINE INDIAN CLAIMS SETTLEMENT
Jump To: Source CreditAmendments

§1729. Deferral of capital gains

For the purpose of subtitle A of title 26, any transfer by private owners of land purchased or otherwise acquired by the Secretary with moneys from the land acquisition fund whether in the name of the United States or of the respective tribe, nation or band shall be deemed to be an involuntary conversion within the meaning of section 1033 of title 26.

( Pub. L. 96–420, §10, Oct. 10, 1980, 94 Stat. 1796 ; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 .)

Amendments

1986-Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954" wherever appearing, which for purposes of codification was translated as "title 26" thus requiring no change in text.