26 U.S.C. § 1002
Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)
26 U.S.C. § 1002
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 295, related to the recognition of the entire amount of gain or loss determined under section 1001 on the sale or exchange of property.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF REPEAL Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455 set out as an Effective Date of 1976 Amendment note under section 2 of this title.