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Scoped to Title 26
Title 26 Title 26 / Section 1014

26 U.S.C. § 1014

Basis of property acquired from a decedent

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Basis of property acquired from a decedent

Title 26 Title 26 / Section 1020

26 U.S.C. § 1020

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]

Title 26 Title 26 / Section 1022

26 U.S.C. § 1022

Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

Subchapter O Gain or Loss on Disposition of Property / Part II BASIS RULES OF GENERAL APPLICATION

Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

Title 26 Title 26 / Section 1039

26 U.S.C. § 1039

Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]

Subchapter O Gain or Loss on Disposition of Property / Part III COMMON NONTAXABLE EXCHANGES

Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]

Title 26 Title 26 / Section 1044

26 U.S.C. § 1044

Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]

Subchapter O Gain or Loss on Disposition of Property / Part III COMMON NONTAXABLE EXCHANGES

Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]

Title 26 Title 26 / Section 1051

26 U.S.C. § 1051

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]

Subchapter O Gain or Loss on Disposition of Property / Part IV SPECIAL RULES

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]

Title 26 Title 26 / Section 1056

26 U.S.C. § 1056

Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]

Subchapter O Gain or Loss on Disposition of Property / Part IV SPECIAL RULES

Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]

Title 26 Title 26 / Section 1071

26 U.S.C. § 1071

Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93]

Subchapter O Gain or Loss on Disposition of Property / Part V REPEALED]

Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93]

Title 26 Title 26 / Section 1081 to 1083

26 U.S.C. § 1081 to 1083

Repealed. Pub. L. 109–135, title IV, § 402(a)(1), Dec. 21, 2005, 119 Stat. 2610]

Subchapter O Gain or Loss on Disposition of Property / Part VI REPEALED]

Repealed. Pub. L. 109–135, title IV, § 402(a)(1), Dec. 21, 2005, 119 Stat. 2610]

Title 26 Title 26 / Section 1101 to 1103

26 U.S.C. § 1101 to 1103

Repealed. Pub. L. 101–508, title XI, § 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521]

Subchapter O Gain or Loss on Disposition of Property / Part VIII REPEALED]

Repealed. Pub. L. 101–508, title XI, § 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521]

Title 26 Title 26 / Section 1111

26 U.S.C. § 1111

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]

Subchapter O Gain or Loss on Disposition of Property / Part IX REPEALED]

Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]

Title 26 Title 26 / Section 113

26 U.S.C. § 113

Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]

Title 26 Title 26 / Section 114

26 U.S.C. § 114

Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Repealed. Pub. L. 108–357, title I, § 101(a), Oct. 22, 2004, 118 Stat. 1423]

Title 26 Title 26 / Section 116

26 U.S.C. § 116

Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Repealed. Pub. L. 99–514, title VI, § 612(a), Oct. 22, 1986, 100 Stat. 2250]

Title 26 Title 26 / Section 118

26 U.S.C. § 118

Contributions to the capital of a corporation

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Contributions to the capital of a corporation

Title 26 Title 26 / Section 120

26 U.S.C. § 120

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(19)(A), Dec. 19, 2014, 128 Stat. 4039]

Title 26 Title 26 / Section 1201

26 U.S.C. § 1201

Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]

Subchapter P Capital Gains and Losses / Part I TREATMENT OF CAPITAL GAINS

Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]

Title 26 Title 26 / Section 1232 to 1232B

26 U.S.C. § 1232 to 1232B

Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]

Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]

Title 26 Title 26 / Section 1238

26 U.S.C. § 1238

Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]

Subchapter P Capital Gains and Losses / Part IV SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES

Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]

Title 26 Title 26 / Section 124

26 U.S.C. § 124

Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]

Subchapter B Computation of Taxable Income / Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

Repealed. Pub. L. 101–508, title XI, § 11801(a)(9), Nov. 5, 1990, 104 Stat. 1388–520]