26 U.S.C. § 1071
Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93
[§ 1071. Repealed. Pub. L. 104–7, § 2(a) , Apr. 11, 1995 , 109 Stat. 93 ]
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Cited by 14
- 26 CFR § 1.1071-1 — Gain from sale or exchange to effectuate policies of Federal Communications Commission.
- 26 CFR § 1.1071-2 — Nature and effect of election.
- 26 CFR § 1.1071-3 — Reduction of basis of property pursuant to election under section 1071.
- 26 CFR § 1.1071-4 — Manner of election.
- 26 CFR § 1.1245-2 — Definition of recomputed basis.
- 26 CFR § 1.1245-4 — Exceptions and limitations.
- 26 CFR § 1.1245-5 — Adjustments to basis.
- 26 CFR § 1.1250-3 — Exceptions and limitations.
- 26 CFR § 1.1250-5 — Property with two or more elements.
- 26 CFR § 1.1254-0 — Table of contents for section 1254 recapture rules.
- 26 CFR § 1.1502-19 — Excess loss accounts.
- 26 CFR § 1.381(c)(13)-1 — Involuntary conversions.
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- 1063 · Cross references
- 1071 · Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93
- 1081 · Repealed. Pub. L. 109–135, title IV, § 402(a)(1), Dec. 21, 2005,…
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