Editorial Notes
Codification
Pub. L. 96–420, § 1094 Stat. 1796 Pub. L. 99–514, § 2100 Stat. 2095 Section, , , ; , , , which related to capital gains on transfers of land, was omitted from the Code as being of special and not general application.
Public Law 119-87 (04/30/2026)
Omitted
Pub. L. 96–420, § 1094 Stat. 1796 Pub. L. 99–514, § 2100 Stat. 2095 Section, , , ; , , , which related to capital gains on transfers of land, was omitted from the Code as being of special and not general application.