Pub. L. 94–455, title XX, § 2005(d)(1)90 Stat. 1877section 2005(d)(1) of Pub. L. 94–455Section, added , , , related to information regarding carryover basis property acquired from a decedent. Repeal was achieved by repealing and the amendments made by that section.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal and Revival of Prior Law
Pub. L. 96–223section 1023 of this titleRepeal applicable in respect of decedents dying after , and, except for certain elections, this title to be applied and administered as if this section had not been enacted, see section 401(b), (e) of , set out as an Effective Date of 1980 Amendment and Revival of Prior Law note under .