§ 1056. Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]

97 words·~1 min read·/usc/title-26/section-1056

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

Section, added Pub. L. 94–455, title II, § 212(a)(1), Oct. 4, 1976, 90 Stat. 1545; amended Pub. L. 99–514, title VI, § 631(e)(13), Oct. 22, 1986, 100 Stat. 2275, related to basis limitation for player contracts transferred in connection with the sale of a franchise.

A prior section 1056 was renumbered section 1063 of this title.

Connections3 cite this · traces to 2

Cited by 3 sections · top 2

U.S. Code

§ 197
Amortization of goodwill and certain other intangibles

statutes-at-large

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

Traces to 2 documents

U.S. Code

5 references not yet in our index

Pub. L. 94–455, title II, § 212(a)(1)
90 Stat. 1545
Pub. L. 99–514, title VI, § 631(e)(13)
100 Stat. 2275
section 886(c)(1) of Pub. L. 108–357

Citation graph

cites case law

§ 1056

Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]

Stat.×2

U.S.C.×1

U.S.C.§ 1063

U.S.C.§ 197

Pub. L.Pub. L. 94–455, title II, § 212(a)(1)

Stat.90 Stat. 1545

Pub. L.Pub. L. 99–514, title VI, § 631(e)(13)

Stat.100 Stat. 2275

Pub. L.section 886(c)(1) of Pub. L. 108–357

Cites 7Cited by 3 across 2 sources