26-U.S.C.-1022

[§1022 – Repealed. Pub. L. 111-312, Title Iii, §301(A), Dec. 17, 2010, 124 Stat. 3300]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part II > Section 1022

Details

• Reference: Section 1022
• Legend: [§1022 – Repealed. Pub. L. 111-312, Title Iii, §301(A), Dec. 17, 2010, 124 Stat. 3300]
• USCode Year: 2013

Provision Content

Section, added Pub. L. 107–16, title V, §542(a), June 7, 2001, 115 Stat. 76, related to treatment of property acquired from a decedent dying after Dec. 31, 2009.

Prior Provisions

A prior section 1022, added Pub. L. 88–272, title II, §225(j)(1), Feb. 26, 1964, 78 Stat. 92, dealt with the increase in basis with respect to certain foreign personal holding company stock or securities, prior to repeal by Pub. L. 94–455, title XIX, §1901(a)(126), Oct. 4, 1976, 90 Stat. 1784, applicable with respect to stock or securities acquired from a decedent dying after Oct. 4, 1976.

Another prior section 1022, act Aug. 16, 1954, ch. 736, 68A Stat. 302, relating to cross references, was renumbered section 1023.

Effective Date of Repeal

Repeal of section applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1015 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-1015, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-1012 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-1012, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-1011 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-1011, 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.

26-U.S.C.-1013 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-1013, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

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