26 U.S.C. § 1051 : INTERNAL REVENUE CODE — INCOME TAXES — NORMAL TAXES AND SURTAXES — GAIN OR LOSS ON DISPOSITION OF PROPERTY — SPECIAL RULES — Repealed

26 U.S.C. § 1051

Pub. L. 113-295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049

Section, Aug. 16, 1954, ch. 736, 68A Stat. 310; Pub. L. 94-455, title XIX, §§1901(a)(131), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1786, 1834, related to property acquired by a corporation during affiliation.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF REPEALRepeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113-295 set out as an Effective Date of 2014 Amendment note under section 1 of this title.

corporation
The term "corporation" includes associations, joint-stock companies, and insurance companies.
SECTIONS