§ 1063. Cross references
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/usc/title-26/section-1063A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)For nonrecognition of gain in connection with the transfer of obsolete vessels to the Maritime Administration under chapter 573 of title 46, United States Code, see section 57307 of title 46.
(2)For recognition of gain or loss in connection with the construction of new vessels, see chapter 533 of title 46, United States Code.
(Aug. 16, 1954, ch. 736, 68A Stat. 311, § 1054; renumbered § 1055, Pub. L. 86–779, § 8(b), Sept. 14, 1960, 74 Stat. 1003; renumbered § 1056, Pub. L. 88–9, § 1(b), Apr. 10, 1963, 77 Stat. 7; renumbered § 1057, Pub. L. 94–455, title II, § 212(a)(1), Oct. 4, 1976, 90 Stat. 1545; renumbered § 1058, Pub. L. 94–455, title X, § 1015(c), Oct. 4, 1976, 90 Stat. 1618; renumbered § 1059, Pub. L. 95–345, § 2(d)(1), Aug. 15, 1978, 92 Stat. 482; renumbered § 1060, Pub. L. 98–369, div. A, title I, § 53(a), July 18, 1984, 98 Stat. 565; renumbered § 1061 and amended, Pub. L. 99–514, title VI, § 641(a), title XVIII, § 1899A(27), Oct. 22, 1986, 100 Stat. 2282, 2960;
Pub. L. 109–304, § 17(e)(5), Oct. 6, 2006, 120 Stat. 1708; renumbered § 1062, Pub. L. 115–97, title I, § 13309(a)(1), Dec. 22, 2017, 131 Stat. 2130; renumbered § 1063, Pub. L. 119–21, title VII, § 70437(a), July 4, 2025, 139 Stat. 248.)
Connections9 cite this · traces to 6
Cited by 9 sections
U.S. Code
- § 1059Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- § 1060Special allocation rules for certain asset acquisitions
- § 1058Transfers of securities under certain agreements
- § 1061Partnership interests held in connection with performance of services
- § 1062Gain from the sale or exchange of qualified farmland property to qualified farmers
- § 1055Redeemable ground rents
- § 1056Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
- § 1054Certain stock of Federal National Mortgage Association
- § 1057Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
Traces to 6 documents
U.S. Code
26 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 311
- Pub. L. 86–779, § 8(b)
- 74 Stat. 1003
- Pub. L. 88–9, § 1(b)
- 77 Stat. 7
- Pub. L. 94–455, title II, § 212(a)(1)
- 90 Stat. 1545
- Pub. L. 94–455, title X, § 1015(c)
- 90 Stat. 1618
- Pub. L. 95–345, § 2(d)(1)
- 92 Stat. 482
- Pub. L. 98–369, div. A, title I, § 53(a)
- 98 Stat. 565
- Pub. L. 99–514, title VI, § 641(a)
- 100 Stat. 2282
- Pub. L. 109–304, § 17(e)(5)
- 120 Stat. 1708
- 131 Stat. 2130
- 139 Stat. 248
- Pub. L. 109–304, § 17(e)(5)(A)
- Pub. L. 109–304, § 17(e)(5)(B)
- Pub. L. 109–304, § 17(e)(5)(C)
- Pub. L. 99–514, § 641(a)
- Pub. L. 99–514, § 1899A(27)
- section 641(a) of Pub. L. 99–514
Citation graph
cites case law
§ 1063
Cross references
U.S.C.×9
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 311
Pub. L.Pub. L. 86–779, § 8(b)
Stat.74 Stat. 1003
Pub. L.Pub. L. 88–9, § 1(b)
Cites 32 · showing 11Cited by 9 across 1 source