Aug. 16, 1954, ch. 73668A Stat. 306Pub. L. 85–866, title I, § 46(b)72 Stat. 1642Pub. L. 88–272, title II, § 206(b)(4)78 Stat. 40Pub. L. 93–597, § 6(a)88 Stat. 1953Pub. L. 94–12, title II, § 20789 Stat. 32Pub. L. 94–455, title XIX90 Stat. 1785Pub. L. 95–30, title I, § 102(b)(13)91 Stat. 138Pub. L. 95–600, title IV92 Stat. 2870Pub. L. 95–615, title II, § 20692 Stat. 3107Pub. L. 97–34, title I95 Stat. 195Pub. L. 98–369, div. A, title X, § 1053(a)98 Stat. 1045Pub. L. 99–514, title XVIII, § 1878(g)100 Stat. 2904Pub. L. 100–647, title VI, § 6002(a)102 Stat. 3684Section, acts , ; , , ; , , ; , , ; , , ; , , §§ 1901(a)(129), 1906(b)(13)(A), , 1834; , , ; , , §§ 404(c)(5), 405(a)–(c)(1), , 2871; , , ; , , §§ 112(b)(4), 122(a), (b), , 197; , , ; , , ; , , , related to rollover of gain on sale of principal residence.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 312(d) of Pub. L. 105–34section 121 of this titleRepeal applicable to sales and exchanges after , with certain exceptions, see , set out as an Effective Date of 1997 Amendment note under .