26 USC 1020: Repealed. Pub. L. 94-455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
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26 USC 1020: Repealed. Pub. L. 94-455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784 Text contains those laws in effect on November 14, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter O-Gain or Loss on Disposition of PropertyPART II-BASIS RULES OF GENERAL APPLICATION

[§1020. Repealed. Pub. L. 94–455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784 ]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 302 , related to election to have section 1016(a)(2)(B) of this title apply in respect of periods since Feb. 28, 1913, and before Jan. 1, 1952.