Source: http://www4.law.cornell.edu/uscode/text/26/1041?quicktabs_8=2
Timestamp: 2013-12-10 15:14:30
Document Index: 649880667

Matched Legal Cases: ['§ 1041', '§ 1041', '§ 1041', '§ 421', '§ 1842', '§ 1018']

26 USC § 1041 - Transfers of property between spouses or incident to divorce | Title 26 - Internal Revenue Code | U.S. Code | LII / Legal Information Institute
USC › Title 26 › Subtitle A › Chapter 1 › Subchapter O › Part III › § 1041 › prevnext
26 USC § 1041 - Transfers of property between spouses or incident to divorce
Transfer treated as gift; transferee has transferor’s basis
Special rule where spouse is nonresident alien
Transfers in trust where liability exceeds basis
(Added Pub. L. 98–369, div. A, title IV, § 421(a),July 18, 1984, 98 Stat. 793; amended Pub. L. 99–514, title XVIII, § 1842(b),Oct. 22, 1986, 100 Stat. 2853; Pub. L. 100–647, title I, § 1018(l)(3),Nov. 10, 1988, 102 Stat. 3584.)
1988—Subsec. (d). Pub. L. 100–647substituted “Subsection (a)” for “Paragraph (1) of subsection (a)” and “the spouse (or former spouse)” for “the spouse”.
Section 1018(l)(3) ofPub. L. 100–647provided that the amendment made by that section is effective with respect to transfers after June 21, 1988.
Section 421(d) ofPub. L. 98–369provided that: