26-U.S.C.-1056

[§1056 – Repealed. Pub. L. 108-357, Title Viii, §886(B)(1)(A), Oct. 22, 2004, 118 Stat. 1641]

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part IV > Section 1056

Details

• Reference: Section 1056
• Legend: [§1056 – Repealed. Pub. L. 108-357, Title Viii, §886(B)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
• USCode Year: 2013

Provision Content

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 1061 of this title.

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1045 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-1045, 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.-1042 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-1042, 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.-1041 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-1041, 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.-1043 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-1043, 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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