26 USC 1018: Repealed. Pub. L. 96-589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
Text contains those laws in effect on August 17, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter O-Gain or Loss on Disposition of PropertyPART II-BASIS RULES OF GENERAL APPLICATION
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[§1018. Repealed.
Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
]
Section, acts Aug. 16, 1954, ch. 736,
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective Oct. 1, 1979, but not to apply to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of