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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 1— NORMAL TAXES AND SURTAXES · Subchapter O— Gain or Loss on Disposition of Property · § 1002

§ 1002. Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]

75 words·~1 min read·/usc/title-26/section-1002

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Section, act Aug. 16, 1954, ch. 736, 68A Stat. 295, related to the recognition of the entire amount of gain or loss determined under section 1001 on the sale or exchange of property.
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  • act Aug. 16, 1954, ch. 736
  • 68A Stat. 295
  • section 1901(d) of Pub. L. 94–455
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§ 1002
Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
Stat.×1
U.S.C.§ 2
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 295
Pub. L.section 1901(d) of Pub. L. 94–455
Cites 4Cited by 1 across 1 source
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