2014 US Code
Title 25 - Indians (Sections 1 - 4307)
Chapter 19 - Indian Land Claims Settlements (Sections 1701 - 1780p)
Subchapter I - Rhode Island Indian Claims Settlement (Sections 1701 - 1716)
Part B - Tax Treatment (Sections 1715 - 1716)
Sec. 1716 - Deferral of capital gains
Publication Title | United States Code, 2012 Edition, Supplement 2, 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 I - RHODE ISLAND INDIAN CLAIMS SETTLEMENT Part B - Tax Treatment Sec. 1716 - Deferral of capital gains |
Contains | section 1716 |
Date | 2014 |
Laws In Effect As Of Date | January 5, 2015 |
Positive Law | No |
Disposition | standard |
Source Credit | Pub. L. 95-395, title II, §202, as added Pub. L. 96-601, §5(a), Dec. 24, 1980, 94 Stat. 3499; amended Pub. L. 99-514, §2, Oct. 22, 1986, 100 Stat. 2095. |
Statutes at Large References | 94 Stat. 3499 100 Stat. 2095 |
Public and Private Laws | Public Law 95-395, Public Law 96-601, Public Law 99-514 |
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For purposes of title 26, any sale or disposition of private settlement lands pursuant to the terms and conditions of the settlement agreement shall be treated as an involuntary conversion within the meaning of section 1033 of title 26.
(Pub. L. 95–395, title II, §202, as added Pub. L. 96–601, §5(a), Dec. 24, 1980, 94 Stat. 3499; amended 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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