act Aug. 16, 1954, ch. 73668A Stat. 295Section, , , related to the recognition of the entire amount of gain or loss determined under section 1001 on the sale or exchange of property.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 1901(d) of Pub. L. 94–455section 2 of this titleRepeal effective for taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .