Source: https://www.law.cornell.edu/uscode/text/26/735?qt-us_code_tabs=0
Timestamp: 2016-02-14 07:05:17
Document Index: 535614822

Matched Legal Cases: ['§ 735', '§ 735', '§ 735', '§\u202f1901', '§\u202f74', '§\u202f1062', '§\u202f74']

26 U.S. Code § 735 - Character of gain or loss on disposition of distributed property | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter K › Part II › Subpart B › § 735 26 U.S. Code § 735 - Character of gain or loss on disposition of distributed property
Character of gain or loss on disposition of distributed property
(Aug. 16, 1954, ch. 763, 68A Stat. 247; Pub. L. 94–455, title XIX, § 1901(b)(3)(D), Oct. 4, 1976, 90 Stat. 1792; Pub. L. 98–369, div. A, title I, § 74(b), July 18, 1984, 98 Stat. 593; Pub. L. 105–34, title X, § 1062(b)(3), Aug. 5, 1997, 111 Stat. 947.)
1997—Subsecs. (a)(2), (c)(1). Pub. L. 105–34 substituted “section 751(d)” for “section 751(d)(2)”.
Pub. L. 98–369, div. A, title I, § 74(d)(2), July 18, 1984, 98 Stat. 594, provided that: “The amendment made by subsection (b) [amending this section] shall apply to property distributed after March 31, 1984, in taxable years ending after such date.”