26 USC 1044: Repealed. Pub. L. 115-97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133
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26 USC 1044: Repealed. Pub. L. 115-97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133 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 III-COMMON NONTAXABLE EXCHANGES
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[§1044. Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133 ]

Section, added Pub. L. 103–66, title XIII, §13114(a), Aug. 10, 1993, 107 Stat. 430 ; amended Pub. L. 104–188, title I, §1703(a), Aug. 20, 1996, 110 Stat. 1875 , related to rollover of publicly traded securities gain into specialized small business investment companies.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to sales after Dec. 31, 2017, see section 13313(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 1016 of this title.