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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 · § 1044

Aa

§ 1044. Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]

83 words·~1 min read·/usc/title-26/section-1044

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Section, added Pub. L. 103–66, title XIII, § 13114(a), Aug. 10, 1993, 107 Stat. 430; amended Pub. L. 104–188, title I, § 1703(a), Aug. 20, 1996, 110 Stat. 1875, related to rollover of publicly traded securities gain into specialized small business investment companies.

Connections3 cite this · traces to 2

Cited by 3 sections · top 2

U.S. Code

§ 1016
Adjustments to basis

statutes-at-large

Public Law 104–188
To provide tax relief for small businesses, to protect jobs, to create opportunities, to increase the take home pay of workers, to amend the Portal-to-Portal Act of 1947 relating to the payment of wages to employees who use employer owned vehicles, and to amend the Fair Labor Standards Act of 1938 t

Traces to 2 documents

public-private-law

To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.Dec
Public Law 115-97

U.S. Code

Adjustments to basis
§ 1016

4 references not yet in our index

Pub. L. 103–66, title XIII, § 13114(a)
107 Stat. 430
Pub. L. 104–188, title I, § 1703(a)
110 Stat. 1875

Citation graph

cites case law

§ 1044

Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]

U.S.C.×2

Stat.×1

Pub. L.Public Law 115-97

Pub. L.Pub. L. 103–66, title XIII, § 13114(a)

Stat.107 Stat. 430

Pub. L.Pub. L. 104–188, title I, § 1703(a)

Stat.110 Stat. 1875

Cites 6Cited by 3 across 2 sources