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2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter O - Gain or Loss on Disposition of Property (Sections 1001 - 1111)
Part I - Determination of Amount of and Recognition of Gain or Loss (Sections 1001 - 1002)
Sec. 1002 - Repealed. Pub. L. 94-455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter O - Gain or Loss on Disposition of Property
PART I - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
Sec. 1002 - Repealed. Pub. L. 94-455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799
Containssection 1002
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionrepealed
Statutes at Large Reference90 Stat. 1799
Public and Private LawPublic Law 94-455

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26 U.S.C. § 1002 (2015)
[§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 Repealed.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.

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