§ 1023. Cross references
703 words·~3 min read·
/usc/title-26/section-1023A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2).
(2)For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.
(Aug. 16, 1954, ch. 736, 68A Stat. 302, § 1022; renumbered § 1023, Pub. L. 88–272, title II, § 225(j)(1), Feb. 26, 1964, 78 Stat. 92; renumbered § 1024 and amended Pub. L. 94–455, title XIX, § 1901(a)(127), title XX, § 2005(a)(2), Oct. 4, 1976, 90 Stat. 1784, 1872; renumbered § 1023, Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299; Pub. L. 96–589, § 6(i)(4), Dec. 24, 1980, 94 Stat. 3410; Pub. L. 109–304, § 17(e)(4), Oct. 6, 2006, 120 Stat. 1708.)
Connections30 cite this · traces to 5
Cited by 30 sections · top 15
U.S. Code
- § 1016Adjustments to basis
- § 1014Basis of property acquired from a decedent
- § 1040Transfer of certain farm, etc., real property
- § 1023Cross references
- § 1223Holding period of property
- § 1001Determination of amount of and recognition of gain or loss
- § 691Recipients of income in respect of decedents
- § 306Dispositions of certain stock
- § 6039ARepealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
- § 6698ARepealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
statutes-at-large
- Public Law 96–223To impose a windfall profit tax on domestic crude oil, and for other purposes
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 95–472To amend section 7447 of the Internal Revenue Code of 1954 with respect to the revocation of an election to receive retired pay as a judge of the Tax Court
- Public Law 96–589To amend the Internal Revenue Code of 1954 to provide for the tax treatment of bankruptcy, insolvency, and similar proceedings, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
29 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 302
- Pub. L. 88–272, title II, § 225(j)(1)
- 78 Stat. 92
- Pub. L. 94–455, title XIX, § 1901(a)(127)
- 90 Stat. 1784
- Pub. L. 96–223, title IV, § 401(a)
- 94 Stat. 299
- Pub. L. 96–589, § 6(i)(4)
- 94 Stat. 3410
- Pub. L. 109–304, § 17(e)(4)
- 120 Stat. 1708
- Pub. L. 94–455, title XX, § 2005(a)(2)
- 90 Stat. 1872
- Pub. L. 95–600, title V, § 515(3)
- 92 Stat. 2884
- section 2005(a)(2) of Pub. L. 94–455
- Pub. L. 109–304
- 46 U.S.C. 1161
- Pub. L. 96–589
- Pub. L. 94–455, § 1901(a)(127)
- section 7(e) of Pub. L. 96–589
- Pub. L. 96–223, title IV, § 401(b)
- Pub. L. 99–514, § 2
- 100 Stat. 2095
- Pub. L. 96–223, title IV, § 401(e)
- 94 Stat. 301
- section 1901(a)(127) of Pub. L. 94–455
- section 1901(d) of Pub. L. 94–455
Citation graph
cites case law
§ 1023
Cross references
Stat.×19
U.S.C.×11
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 302
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)(127)
Cites 34 · showing 10Cited by 30 across 2 sources