FEDERAL · 26 U.S.C. · Chapter 1

Repealed.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

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 1 — NORMAL TAXES AND SURTAXES·Subch. O·Pt. IV
Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641

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26 U.S.C. § 1056 (Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Hughson v. United States
59 F.2d 17 (Ninth Circuit, 1932)
19 case citations
Fishman v. Estate of Wirtz
594 F. Supp. 853 (N.D. Illinois, 1984)
8 case citations
Allan H. Selig v. United States
740 F.2d 572 (Seventh Circuit, 1984)
7 case citations
National Paper Products Co. v. Helvering
69 F.2d 857 (Ninth Circuit, 1934)
4 case citations

Editorial Notes

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 1063 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.