Source: http://taxtv.com/code/00685-USCODE-2011-title26-subtitleA-chap1-subchapO-partI-sec1001/
Timestamp: 2017-03-27 02:53:32
Document Index: 29186971

Matched Legal Cases: ['§1001', '§1001', '§1001', '§231', '§6', '§1901', '§702', '§401', '§421', '§13213', '§6', '§2', '§1001']

IRC §1001. Determination of amount of and recognition of gain or loss - TaxTV.com
IRC §1001. Determination of amount of and recognition of gain or loss
View related content: IRC §1001	Table of ContentsPREVNEXT
For purposes of paragraph (1), the term “term interest in property” means—
(Aug. 16, 1954, ch. 736, 68A Stat. 295; Pub. L. 91–172, title II, §231(c)(2), title V, §6(a), Dec. 30, 1969, 83 Stat. 579, 646; Pub. L. 94–455, title XIX, §1901(a)(121), Oct. 4, 1976, 90 Stat. 1784; Pub. L. 95–600, title VII, §702(c)(9), Nov. 6, 1978, 92 Stat. 2928; Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299; Pub. L. 98–369, div. A, title IV, §421(b)(4), July 18, 1984, 98 Stat. 794; Pub. L. 103–66, title XIII, §13213(a)(2)(E), Aug. 10, 1993, 107 Stat. 474.)
1993—Subsec. (f). Pub. L. 103–66 struck out heading and text of subsec. (f). Text read as follows: “For treatment of certain expenses incident to the sale of a residence which were deducted as moving expenses by the taxpayer or his spouse under section 217(a), see section 217(e).”
1969—Subsec. (e). Pub. L. 91–172, §6(a), added subsec. (e).
Section 6(d) of Pub. L. 91–172, as amended by Pub. L. 99– 4, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(1) The amendment made by subsection (a) [amending this section] shall apply to sales or other dispositions after October 9, 1969.
“(2) The amendment made by subsection (b) [amending section 1231 of this title] shall apply to taxable years beginning after December 31, 1969.
“(3) The amendments made by subsection (c) [enacting section 1253 and amending sections 162 and 1016 of this title] shall apply to transfers after December 31, 1969, except that section 1253(d)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by subsection (c) shall, at the election of the taxpayer (made at such time and in such manner as the Secretary or his delegate may by regulations prescribe), apply to transfers before January 1, 1970, but only with respect to payments made in taxable years ending after December 31, 1969, and beginning before January 1, 1980.”
View related content: IRC §1001