FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641
26 U.S.C. § 1056
Title26 — Internal Revenue Code
Chapter1 — NORMAL TAXES AND SURTAXES
SubchapterO
PartIV
Current throughPub. L. 119-99
This text of 26 U.S.C. § 1056 (Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 1056.
Text
Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641
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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.
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.
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Bluebook (online)
26 U.S.C. § 1056, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/1056.