25-U.S.C.-1729
§1729 – Deferral of Capital Gains
Pathway
Title 25 > Chapter 19 > Subchapter II > Section 1729
Details
- Reference: Section 1729
- Legend: §1729 – Deferral of Capital Gains
- USCode Year: 2013
Provision Content
For the purpose of subtitle A of title 26, any transfer by private owners of land purchased or otherwise acquired by the Secretary with moneys from the land acquisition fund whether in the name of the United States or of the respective tribe, nation or band shall be deemed to be an involuntary conversion within the meaning of section 1033 of title 26.
(Pub. L. 96–420, §10, Oct. 10, 1980, 94 Stat. 1796; 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
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25-U.S.C.-1712 in the Legal Encyclopedia: Land
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