26-U.S.C.-1002
[§1002 – Repealed. Pub. L. 94-455, Title Xix, §1901(B)(28)(B)(I), Oct. 4, 1976, 90 Stat. 1799]
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part I > Section 1002
Details
- Reference: Section 1002
- Legend: [§1002 – Repealed. Pub. L. 94-455, Title Xix, §1901(B)(28)(B)(I), Oct. 4, 1976, 90 Stat. 1799]
- USCode Year: 2013
Provision Content
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 295, related to the recognition of the entire amount of gain or loss determined under section 1001 on the sale or exchange of property.
Effective Date of Repeal
Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.
U.S. Encyclopedia of Law Coverage
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