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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 · § 1034

§ 1034. Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]

228 words·~1 min read·/usc/title-26/section-1034

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 306; Sept. 2, 1958, Pub. L. 85–866, title I, § 46(b), 72 Stat. 1642; Feb. 26, 1964, Pub. L. 88–272, title II, § 206(b)(4), 78 Stat. 40; Jan. 2, 1975, Pub. L. 93–597, § 6(a), 88 Stat. 1953; Mar. 29, 1975, Pub. L. 94–12, title II, § 207, 89 Stat. 32; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§ 1901(a)(129), 1906(b)(13)(A), 90 Stat. 1785, 1834; May 23, 1977, Pub. L. 95–30, title I, § 102(b)(13), 91 Stat. 138; Nov. 6, 1978, Pub. L. 95–600, title IV, §§ 404(c)(5), 405(a)–(c)(1), 92 Stat. 2870, 2871;
Nov. 8, 1978, Pub. L. 95–615, title II, § 206, 92 Stat. 3107; Aug. 13, 1981, Pub. L. 97–34, title I, §§ 112(b)(4), 122(a), (b), 95 Stat. 195, 197; July 18, 1984, Pub. L. 98–369, div. A, title X, § 1053(a), 98 Stat. 1045; Oct. 22, 1986, Pub. L. 99–514, title XVIII, § 1878(g), 100 Stat. 2904; Nov. 10, 1988, Pub. L. 100–647, title VI, § 6002(a), 102 Stat. 3684, related to rollover of gain on sale of principal residence.
Connections38 cite this · traces to 1
Cited by 38 sections · top 21
statutes-at-large
27 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 306
  • Pub. L. 85–866, title I, § 46(b)
  • 72 Stat. 1642
  • Pub. L. 88–272, title II, § 206(b)(4)
  • 78 Stat. 40
  • Pub. L. 93–597, § 6(a)
  • 88 Stat. 1953
  • Pub. L. 94–12, title II, § 207
  • 89 Stat. 32
  • Pub. L. 94–455, title XIX
  • 90 Stat. 1785
  • Pub. L. 95–30, title I, § 102(b)(13)
  • 91 Stat. 138
  • Pub. L. 95–600, title IV
  • 92 Stat. 2870
  • Pub. L. 95–615, title II, § 206
  • 92 Stat. 3107
  • Pub. L. 97–34, title I
  • 95 Stat. 195
  • Pub. L. 98–369, div. A, title X, § 1053(a)
  • 98 Stat. 1045
  • Pub. L. 99–514, title XVIII, § 1878(g)
  • 100 Stat. 2904
  • Pub. L. 100–647, title VI, § 6002(a)
  • 102 Stat. 3684
  • section 312(d) of Pub. L. 105–34
Citation graph
cites case law
§ 1034
Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]
Stat.×32
U.S.C.×5
C.F.R.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 306
Pub. L.Pub. L. 85–866, title I, § 46(b)
Stat.72 Stat. 1642
Pub. L.Pub. L. 88–272, title II, § 206(b)(4)
Cites 28 · showing 6Cited by 38 across 3 sources
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