25-U.S.C.-1716

§1716 – Deferral of Capital Gains

Pathway

Title 25 > Chapter 19 > Subchapter I > Part B > Section 1716

Details

• Reference: Section 1716
• Legend: §1716 – Deferral of Capital Gains
• USCode Year: 2013

Provision Content

For purposes of title 26, any sale or disposition of private settlement lands pursuant to the terms and conditions of the settlement agreement shall be treated as an involuntary conversion within the meaning of section 1033 of title 26.

(Pub. L. 95–395, title II, §202, as added Pub. L. 96–601, §5(a), Dec. 24, 1980, 94 Stat. 3499; amended Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.)

Amendments

1986—Pub. L. 99–514 substituted Internal Revenue Code of 1986 for Internal Revenue Code of 1954 wherever appearing, which for purposes of codification was translated as title 26 thus requiring no change in text.

U.S. Encyclopedia of Law Coverage

25-U.S.C.-1705 in the Legal Encyclopedia: Indians

In this entry about 25-U.S.C.-1705, find legal reference material, bibliographies and premiere content related to indians in the American Encyclopedia of Law, presenting a comprehensive view of the United States indians-specific issues, written by authorities in the field.

16-U.S.C.-718J in the Legal Encyclopedia: Taxation

In this entry about 16-U.S.C.-718J, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Part B – Tax Treatment in the Legal Encyclopedia: Settlement

In this entry about Part B – Tax Treatment, find legal reference material, bibliographies and premiere content related to settlement in the American Encyclopedia of Law, presenting a comprehensive view of the United States settlement-specific issues, written by authorities in the field.

25-U.S.C.-1712 in the Legal Encyclopedia: Land

In this entry about 25-U.S.C.-1712, find legal reference material, bibliographies and premiere content related to land in the American Encyclopedia of Law, presenting a comprehensive view of the United States land-specific issues, written by authorities in the field.

Topic Map

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