Public Law 119-73 (01/23/2026)

26 U.S.C. § 1051

Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]

Aug. 16, 1954, ch. 73668A Stat. 310Pub. L. 94–455, title XIX90 Stat. 1786Section, , ; , §§ 1901(a)(131), 1906(b)(13)(A), , , 1834, related to property acquired by a corporation during affiliation.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 221(b) of Pub. L. 113–295section 1 of this titleRepeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .