Pub. L. 94–455, title II, § 212(a)(1)90 Stat. 1545Pub. L. 99–514, title VI, § 631(e)(13)100 Stat. 2275Section, added , , ; amended , , , related to basis limitation for player contracts transferred in connection with the sale of a franchise.
section 1063 of this titleA prior section 1056 was renumbered .
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 886(c)(1) of Pub. L. 108–357section 197 of this titleRepeal applicable to property acquired after , see , set out as an Effective Date of 2004 Amendment note under .