Aug. 16, 1954, ch. 736 68A Stat. 306 Pub. L. 85–866, title I, § 46(b)72 Stat. 1642 Pub. L. 88–272, title II, § 206(b)(4)78 Stat. 40 Pub. L. 93–597, § 6(a)88 Stat. 1953 Pub. L. 94–12, title II, § 20789 Stat. 32 Pub. L. 94–455, title XIX90 Stat. 1785 Pub. L. 95–30, title I, § 102(b)(13)91 Stat. 138 Pub. L. 95–600, title IV92 Stat. 2870 Pub. L. 95–615, title II, § 20692 Stat. 3107 Pub. L. 97–34, title I95 Stat. 195 Pub. L. 98–369, div. A, title X, § 1053(a)98 Stat. 1045 Pub. L. 99–514, title XVIII, § 1878(g)100 Stat. 2904 Pub. L. 100–647, title VI, § 6002(a)102 Stat. 3684 Section, 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 .