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2017 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter O - Gain or Loss on Disposition of Property
Part III - Common Nontaxable Exchanges
Sec. 1044 - Repealed. Pub. L. 115-97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133
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| 26 U.S.C. § 1044 (2017) |
| [§1044. Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133] |
|
Section, added Pub. L. 103–66, title XIII, §13114(a), Aug. 10, 1993, 107 Stat. 430; amended Pub. L. 104–188, title I, §1703(a), Aug. 20, 1996, 110 Stat. 1875, related to rollover of publicly traded securities gain into specialized small business investment companies. |
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EFFECTIVE DATE OF REPEAL
Repeal applicable to sales after Dec. 31, 2017, see section 13313(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 1016 of this title. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property PART III - COMMON NONTAXABLE EXCHANGES Sec. 1044 - Repealed. Pub. L. 115-97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133 |
| section 1044 |
| 2017 |
| January 12, 2018 |
| No |
| repealed |
| 107 Stat. 430 110 Stat. 1875 131 Stat. 2133 |
| Public Law 103-66, Public Law 104-188, Public Law 115-97 |
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