Public Law 119-102 (07/12/2026)

26 U.S.C. § 1081 to 1083

Repealed. Pub. L. 109–135, title IV, § 402(a)(1), Dec. 21, 2005, 119 Stat. 2610]

Section text and notes

Aug. 16, 1954, ch. 736 68A Stat. 312 Pub. L. 94–455, title XIX90 Stat. 1786 Section 1081, acts , ; , §§ 1901(a)(132), 1906(b)(13)(A), , , 1834, provided for nonrecognition of gain or loss on exchanges or distributions in obedience to orders of SEC.

Aug. 16, 1954, ch. 736 68A Stat. 315 Pub. L. 91–172, title VII, § 704(b)(3)83 Stat. 669 Pub. L. 92–178, title III, § 303(c)(5)85 Stat. 522 Pub. L. 94–455, title XIX90 Stat. 1795 Pub. L. 97–34, title II, § 212(d)(2)(E)95 Stat. 239 Pub. L. 99–514, title II, § 242(b)(1)100 Stat. 2181 Pub. L. 101–508, title XI, § 11801(c)(6)(D)104 Stat. 1388–524 Section 1082, acts , ; , , ; , , ; , §§ 1901(b)(11)(C), 1906(b)(13)(A), 1951(c)(2)(B), title XXI, § 2124(a)(3)(C), , , 1834, 1840, 1917; , , ; , , ; , , , related to basis for determining gain or loss.

Aug. 16, 1954, ch. 736 68A Stat. 317 Pub. L. 94–455, title XIX, § 1901(a)(133)90 Stat. 1786 Section 1083, acts , ; , , , related to definitions for this part.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 109–5815 U.S.C. 79section 402(m) of Pub. L. 109–135section 23 of this titleRepeal effective as if included in the provisions of the Energy Policy Act of 2005, , to which it relates, but not applicable with respect to any transaction ordered in compliance with the Public Utility Holding Company Act of 1935 ( et seq.) before that Act’s repeal, see , set out as an Effective and Termination Dates of 2005 Amendments note under .