FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133
Current through Pub. L. 119-102
Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133
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26 U.S.C. § 1044 (Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. Francis B. Kendall
665 F.2d 126 (Seventh Circuit, 1981)
Nigro v. United States
117 F.2d 624 (Eighth Circuit, 1941)
Mullaney v. United States
82 F.2d 638 (Ninth Circuit, 1936)
State v. Fredell
195 S.E.2d 300 (Supreme Court of North Carolina, 1973)
United States v. Ginsburg
96 F.2d 882 (Seventh Circuit, 1938)
Towbin v. United States
93 F.2d 861 (Tenth Circuit, 1938)
Roberts v. United States
96 F.2d 39 (Eighth Circuit, 1938)
Glatzmayer v. United States
84 F.2d 192 (Fifth Circuit, 1936)
Mauk v. United States
88 F.2d 557 (Ninth Circuit, 1937)
Heller v. United States
104 F.2d 446 (Fourth Circuit, 1939)
Freeman v. United States
86 F.2d 243 (Fifth Circuit, 1936)
United States v. Klein
108 F.2d 458 (Seventh Circuit, 1939)
Editorial Notes
Section, added Pub. L. 103–66, title XIII, §13114(a), Aug. 10, 1993, 107 Stat. 430; amended Pub. L. 104–188, title I, §1703(a), Aug. 20, 1996, 110 Stat. 1875, related to rollover of publicly traded securities gain into specialized small business investment companies.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to sales after Dec. 31, 2017, see section 13313(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 1016 of this title.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to sales after Dec. 31, 2017, see section 13313(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 1016 of this title.