2021 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Sec. 1034 - Repealed. Pub. L. 105-34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839
| 26 U.S.C. § 1034 (2021) |
| [§1034. Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839] |
|
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 306; Sept. 2, 1958, Pub. L. 85–866, title I, §46(b), 72 Stat. 1642; Feb. 26, 1964, Pub. L. 88–272, title II, §206(b)(4), 78 Stat. 40; Jan. 2, 1975, Pub. L. 93–597, §6(a), 88 Stat. 1953; Mar. 29, 1975, Pub. L. 94–12, title II, §207, 89 Stat. 32; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§1901(a)(129), 1906(b)(13)(A), 90 Stat. 1785, 1834; May 23, 1977, Pub. L. 95–30, title I, §102(b)(13), 91 Stat. 138; Nov. 6, 1978, Pub. L. 95–600, title IV, §§404(c)(5), 405(a)–(c)(1), 92 Stat. 2870, 2871; Nov. 8, 1978, Pub. L. 95–615, title II, §206, 92 Stat. 3107; Aug. 13, 1981, Pub. L. 97–34, title I, §§112(b)(4), 122(a), (b), 95 Stat. 195, 197; July 18, 1984, Pub. L. 98–369, div. A, title X, §1053(a), 98 Stat. 1045; Oct. 22, 1986, Pub. L. 99–514, title XVIII, §1878(g), 100 Stat. 2904; Nov. 10, 1988, Pub. L. 100–647, title VI, §6002(a), 102 Stat. 3684, related to rollover of gain on sale of principal residence. |
| STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF REPEAL
Repeal applicable to sales and exchanges after May 6, 1997, with certain exceptions, see section 312(d) of Pub. L. 105–34, set out as an Effective Date of 1997 Amendment note under section 121 of this title. |
| United States Code, 2018 Edition, Supplement 3, 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AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property PART III - COMMON NONTAXABLE EXCHANGES Sec. 1034 - Repealed. Pub. L. 105-34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839 |
| section 1034 |
| 2021 |
| January 3, 2022 |
| No |
| repealed |
| 72 Stat. 1642 78 Stat. 40 88 Stat. 1953 89 Stat. 32 90 Stat. 1785 91 Stat. 138 92 Stat. 2870, 3107 95 Stat. 195 98 Stat. 1045 100 Stat. 2904 102 Stat. 3684 111 Stat. 839 |
| Public Law 85-866, Public Law 88-272, Public Law 93-597, Public Law 94-12, Public Law 94-455, Public Law 95-30, Public Law 95-600, Public Law 95-615, Public Law 97-34, Public Law 98-369, Public Law 99-514, Public Law 100-647, Public Law 105-34 |
