§ 1022. Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

172 words·~1 min read·/usc/title-26/section-1022

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Section, added Pub. L. 107–16, title V, § 542(a), June 7, 2001, 115 Stat. 76, related to treatment of property acquired from a decedent dying after Dec. 31, 2009.

A prior section 1022, added Pub. L. 88–272, title II, § 225(j)(1), Feb. 26, 1964, 78 Stat. 92, dealt with the increase in basis with respect to certain foreign personal holding company stock or securities, prior to repeal by Pub. L. 94–455, title XIX, § 1901(a)(126), Oct. 4, 1976, 90 Stat. 1784, applicable with respect to stock or securities acquired from a decedent dying after Oct. 4, 1976.

Another prior section 1022, act Aug. 16, 1954, ch. 736, 68A Stat. 302, relating to cross references, was renumbered section 1023.

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Cited by 3 sections · top 2

U.S. Code

§ 1016
Adjustments to basis

statutes-at-large

Public Law 94–455
To reform the tax laws of the United States

Traces to 1 document

U.S. Code

Exclusion of gain from sale of principal residence
§ 121

9 references not yet in our index

Pub. L. 107–16, title V, § 542(a)
115 Stat. 76
Pub. L. 88–272, title II, § 225(j)(1)
78 Stat. 92
Pub. L. 94–455, title XIX, § 1901(a)(126)
90 Stat. 1784
act Aug. 16, 1954, ch. 736
68A Stat. 302
section 301(e) of Pub. L. 111–312

Citation graph

cites case law

§ 1022

Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

Stat.×2

U.S.C.×1

U.S.C.§ 121

Pub. L.Pub. L. 107–16, title V, § 542(a)

Stat.115 Stat. 76

Pub. L.Pub. L. 88–272, title II, § 225(j)(1)

Stat.78 Stat. 92

Pub. L.Pub. L. 94–455, title XIX, § 1901(a)(126)

Cites 10 · showing 6Cited by 3 across 2 sources