26 USC 1022: Repealed. Pub. L. 111-312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
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26 USC 1022: Repealed. Pub. L. 111-312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300 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
Jump To: MiscellaneousPrior Provisions

[§1022. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300 ]

Section, added Pub. L. 107–16, title V, §542(a), June 7, 2001, 115 Stat. 76 , related to treatment of property acquired from a decedent dying after Dec. 31, 2009.


Editorial Notes

Prior Provisions

A prior section 1022, added Pub. L. 88–272, title II, §225(j)(1), Feb. 26, 1964, 78 Stat. 92 , dealt with the increase in basis with respect to certain foreign personal holding company stock or securities, prior to repeal by Pub. L. 94–455, title XIX, §1901(a)(126), Oct. 4, 1976, 90 Stat. 1784 , applicable with respect to stock or securities acquired from a decedent dying after Oct. 4, 1976.

Another prior section 1022, act Aug. 16, 1954, ch. 736, 68A Stat. 302 , relating to cross references, was renumbered section 1023.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal of section applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.