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2018 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 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Sec. 1002 - Repealed.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
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| 26 U.S.C. § 1002 (2018) |
| [§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 Repealed.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. |
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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. |
| United States Code, 2018 Edition, 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Gain or Loss on Disposition of Property PART I - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS Sec. 1002 - Repealed.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 |
| section 1002 |
| 2018 |
| January 14, 2019 |
| No |
| repealed |
| 90 Stat. 1799 |
| Public Law 94-455 |
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