26 USC 1044: Repealed. Pub. L. 115-97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133
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 III-COMMON NONTAXABLE EXCHANGES
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[§1044. Repealed.
Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133
]
Section, added
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to sales after Dec. 31, 2017, see section 13313(c) of