Pub. L. 107–16, title V, § 542(a)115 Stat. 76Section, added , , , related to treatment of property acquired from a decedent dying after .
Pub. L. 88–272, title II, § 225(j)(1)78 Stat. 92Pub. L. 94–455, title XIX, § 1901(a)(126)90 Stat. 1784A prior section 1022, added , , , dealt with the increase in basis with respect to certain foreign personal holding company stock or securities, prior to repeal by , , , applicable with respect to stock or securities acquired from a decedent dying after .
act Aug. 16, 1954, ch. 73668A Stat. 302Another prior section 1022, , , relating to cross references, was renumbered section 1023.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 301(e) of Pub. L. 111–312section 121 of this titleRepeal of section applicable to estates of decedents dying, and transfers made after , except as otherwise provided, see , set out as an Effective and Termination Dates of 2010 Amendment note under .