26 U.S.C. § 1034

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 1034 - Repealed

26 U.S.C. § 1034

Pub. L. 105-34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 306; Sept. 2, 1958, Pub. L. 85-866, title I, §46(b), 72 Stat. 1642; Feb. 26, 1964, Pub. L. 88-272, title II, §206(b)(4), 78 Stat. 40; Jan. 2, 1975, Pub. L. 93-597, §6(a), 88 Stat. 1953; Mar. 29, 1975, Pub. L. 94-12, title II, §207, 89 Stat. 32; Oct. 4, 1976, Pub. L. 94-455, title XIX, §§1901(a)(129), 1906(b)(13)(A), 90 Stat. 1785, 1834; May 23, 1977, Pub. L. 95-30, title I, §102(b)(13), 91 Stat. 138; Nov. 6, 1978, Pub. L. 95-600, title IV, §§404(c)(5), 405(a)-(c)(1), 92 Stat. 2870, 2871; Nov. 8, 1978, Pub. L. 95-615, title II, §206, 92 Stat. 3107; Aug. 13, 1981, Pub. L. 97-34, title I, §§112(b)(4), 122(a), (b), 95 Stat. 195, 197; July 18, 1984, Pub. L. 98-369, div. A, title X, §1053(a), 98 Stat. 1045; Oct. 22, 1986, Pub. L. 99-514, title XVIII, §1878(g), 100 Stat. 2904; Nov. 10, 1988, Pub. L. 100-647, title VI, §6002(a), 102 Stat. 3684, related to rollover of gain on sale of principal residence.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF REPEALRepeal applicable to sales and exchanges after May 6, 1997, with certain exceptions, see section 312(d) of Pub. L. 105-34, set out as an Effective Date of 1997 Amendment note under section 121 of this title.