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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 1056

Repealed. Pub. L. 108-357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641

Ch. 1 — NORMAL TAXES AND SURTAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 1
Statutory Text

26 U.S.C. § 1056 — Repealed. Pub. L. 108-357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property PART IV - SPECIAL RULES Sec. 1056 - Repealed. Pub. L. 108-357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641 From the U.S. Government Publishing Office, www.gpo.gov

[§1056. Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]

Section, added Pub. L. 94–455, title II, §212(a)(1), Oct. 4, 1976, 90 Stat. 1545; amended Pub. L. 99–514, title VI, §631(e)(13), Oct. 22, 1986, 100 Stat. 2275, related to basis limitation for player contracts transferred in connection with the sale of a franchise. A prior section 1056 was renumbered section 1062 of this title.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Repeal applicable to property acquired after Oct. 22, 2004, see section 886(c)(1) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendment note under section 197 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
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BS-USC26-SEC-6B6959
Entity Class
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boisestandard.org
Citation
26 U.S.C. § 1056
Jurisdiction
Federal — United States
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PRIMARY-SOURCE
Source Verified
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c23863227a336c56...
Semantic Edges
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The statutory text of 26 U.S.C. § 1056 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 1 — NORMAL TAXES AND SURTAXES
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