§ 374. Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
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/usc/title-26/section-374A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section, added June 29, 1956, ch. 463, § 1, 70 Stat. 402; amended Mar. 31, 1976, Pub. L. 94–253, § 1(a), (d), 90 Stat. 295, 296; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1901(a)(53), (b)(10)(A), (14)(B), (C), 90 Stat. 1773, 1795, 1796; Nov. 6, 1978, Pub. L. 95–600, title III, § 369(a), 92 Stat. 2857; Apr. 1, 1980, Pub. L. 96–222, title I, § 103(a)(14), 94 Stat. 214; Oct. 22, 1986, Pub. L. 99–514, title XVIII, § 1899A(9), 100 Stat. 2958, related to nonrecognition of gain or loss in certain railroad reorganizations.
Connections13 cite this · traces to 1
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statutes-at-large
- Public Law 91–517
- Public Law 96–222To make technical corrections related to the Revenue Act of 1978
- Public Law 96–613To make certain miscellaneous changes in the tax laws
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 94–253To provide tax treatment for exchanges under the final system plan for ConRail
- Public Law 94–455To reform the tax laws of the United States
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- June 29, 1956, ch. 463, § 1
- 70 Stat. 402
- Pub. L. 94–253, § 1(a)
- 90 Stat. 295
- Pub. L. 94–455, title XIX, § 1901(a)(53)
- 90 Stat. 1773
- Pub. L. 95–600, title III, § 369(a)
- 92 Stat. 2857
- Pub. L. 96–222, title I, § 103(a)(14)
- 94 Stat. 214
- Pub. L. 99–514, title XVIII, § 1899A(9)
- 100 Stat. 2958
- Pub. L. 101–508
- section 11821(b) of Pub. L. 101–508
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§ 374
Repealed. Pub. L. 101–508, title XI, § 11801(a)(19), Nov. 5, 1990, 104 Stat. 1388–521]
Stat.×13
ActJune 29, 1956, ch. 463, § 1
Stat.70 Stat. 402
Pub. L.Pub. L. 94–253, § 1(a)
Stat.90 Stat. 295
Pub. L.Pub. L. 94–455, title XIX, § 1901(a)(53)
Cites 15 · showing 6Cited by 13 across 1 source