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Sec. 1044 - Repealed.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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Citation 26 U.S.C. § 1044 (2017)
Section Name [§1044. Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133]
Repeal Summary

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.

Editorial Notes 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.

Publication Title United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within 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Sec. 1044 - Repealed.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
Contains section 1044
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition repealed
Statutes at Large References 107 Stat. 430
110 Stat. 1875
131 Stat. 2133
Public Law References Public Law 103-66, Public Law 104-188, Public Law 115-97
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