26 U.S.C. § 1002
Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799
[§ 1002. Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i) , Oct. 4, 1976 , 90 Stat. 1799 ]
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Cited by 10
- 26 CFR § 1.1031(d)-1 — Property acquired upon a tax-free exchange.
- 26 CFR § 1.1037-1 — Certain exchanges of United States obligations.
- 26 CFR § 1.1081-2 — Purpose and scope of exception.
- 26 CFR § 1.1202-1 — Deduction for capital gains.
- 26 CFR § 1.1231-1 — Gains and losses from the sale or exchange of certain property used in the trade or business.
- 26 CFR § 1.167(a)-8 — Retirements.
- 26 CFR § 1.312-6 — Earnings and profits.
- 26 CFR § 1.331-1 — Corporate liquidations.
- 26 CFR § 1.6043-1 — Return regarding corporate dissolution or liquidation.
- 26 CFR § 1.952-2 — Determination of gross income and taxable income of a foreign corporation.
Nearby sections (25 sections)
- 988 · Treatment of certain foreign currency transactions
- 989 · Other definitions and special rules
- 991 · Taxation of a domestic international sales corporation
- 992 · Requirements of a domestic international sales corporation
- 993 · Definitions and special rules
- 994 · Inter-company pricing rules
- 995 · Taxation of DISC income to shareholders
- 996 · Rules for allocation in the case of distributions and losses
- 997 · Special subchapter C rules
- 999 · Reports by taxpayers; determinations
- 1000 · Reserved
- 1001 · Determination of amount of and recognition of gain or loss
- 1002 · Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct.…
- 1011 · Adjusted basis for determining gain or loss
- 1012 · Basis of property—cost
- 1013 · Basis of property included in inventory
- 1014 · Basis of property acquired from a decedent
- 1015 · Basis of property acquired by gifts and transfers in trust
- 1016 · Adjustments to basis
- 1017 · Discharge of indebtedness
- 1018 · Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410
- 1019 · Property on which lessee has made improvements
- 1020 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4,…
- 1021 · Sale of annuities
- 1022 · Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010,…