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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 IV - Special Rules
Sec. 1056 - Repealed. Pub. L. 108-357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641
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| 26 U.S.C. § 1056 (2021) |
| [§1056. Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641] |
|
Section, added Pub. L. 94–455, title II, §212(a)(1), Oct. 4, 1976, 90 Stat. 1545; amended Pub. L. 99–514, title VI, §631(e)(13), Oct. 22, 1986, 100 Stat. 2275, related to basis limitation for player contracts transferred in connection with the sale of a franchise. A prior section 1056 was renumbered section 1062 of this title. |
| STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF REPEAL
Repeal applicable to property acquired after Oct. 22, 2004, see section 886(c)(1) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendment note under section 197 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- NORMAL TAXES AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property PART IV - SPECIAL RULES Sec. 1056 - Repealed. Pub. L. 108-357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641 |
| section 1056 |
| 2021 |
| January 3, 2022 |
| No |
| repealed |
| 90 Stat. 1545 100 Stat. 2275 118 Stat. 1641 |
| Public Law 94-455, Public Law 99-514, Public Law 108-357 |
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