2013 US Code
Title 25 - Indians
Chapter 19 - INDIAN LAND CLAIMS SETTLEMENTS (§§ 1701 - 1780p)
Subchapter II - MAINE INDIAN CLAIMS SETTLEMENT (§§ 1721 - 1735)
Section 1729 - Deferral of capital gains
| Publication Title | United States Code, 2012 Edition, Supplement 1, Title 25 - INDIANS |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 25 - INDIANS CHAPTER 19 - INDIAN LAND CLAIMS SETTLEMENTS SUBCHAPTER II - MAINE INDIAN CLAIMS SETTLEMENT Sec. 1729 - Deferral of capital gains |
| Contains | section 1729 |
| Date | 2013 |
| Laws in Effect as of Date | January 16, 2014 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Pub. L. 96-420, §10, Oct. 10, 1980, 94 Stat. 1796; Pub. L. 99-514, §2, Oct. 22, 1986, 100 Stat. 2095. |
| Statutes at Large References | 94 Stat. 1796 100 Stat. 2095 |
| Public Law References | Public Law 96-420, Public Law 99-514 |
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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.)
AMENDMENTS1986—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.
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