26-U.S.C.-1039
[§1039 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(33), Nov. 5, 1990, 104 Stat. 1388-521]
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part III > Section 1039
Details
- Reference: Section 1039
- Legend: [§1039 – Repealed. Pub. L. 101-508, Title Xi, §11801(A)(33), Nov. 5, 1990, 104 Stat. 1388-521]
- USCode Year: 2013
Provision Content
Section, added Pub. L. 91–172, title IX, §910(a), Dec. 30, 1969, 83 Stat. 718; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to the recognition of gain on certain sales of low-income housing projects.
Savings Provision
For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K 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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