Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_1001
Timestamp: 2020-06-03 05:43:58
Document Index: 552023558

Matched Legal Cases: ['§ 1001', '§ 1001', '§ 1001', '§ 1001', '§ 1001', '§ 1001', '§ 1001', '§ 1001', '§ 1001', '§ 1001', '§ 1001', '§ 1001', '§ 1001', '§ 1001']

Internal Revenue Code, § 1001. Determination Of Amount Of And Recognition Of Gain Or Loss
I.R.C. § 1001(a) Computation Of Gain Or Loss —
I.R.C. § 1001(b) Amount Realized —
I.R.C. § 1001(b)(1) —
I.R.C. § 1001(b)(2) —
I.R.C. § 1001(c) Recognition Of Gain Or Loss —
I.R.C. § 1001(d) Installment Sales —
I.R.C. § 1001(e) Certain Term Interests
I.R.C. § 1001(e)(1) In General —
I.R.C. § 1001(e)(2) Term Interest In Property Defined —
I.R.C. § 1001(e)(2)(A) —
I.R.C. § 1001(e)(2)(B) —
I.R.C. § 1001(e)(2)(C) —
I.R.C. § 1001(e)(3) Exception —
(Aug. 16, 1954, ch. 736, 68A Stat. 295 ; Dec. 30, 1969, Pub. L. 91-172, title II, 231(c)(2), title V, 516(a), 83 Stat. 579, 646; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1901(a)(121), 90 Stat. 1784; Nov. 6, 1978, Pub. L. 95-600, title VII, 702(c)(9), 92 Stat. 2928; Apr. 2, 1980, Pub. L. 96-223, title IV, 401(a), 94 Stat. 299; July 18, 1984, Pub. L. 98-369, div. A, title IV, 421(b)(4), 98 Stat. 794; Aug. 10, 1993, Pub. L. 103-66, title XIII, Sec. 13213(a)(2)(E), 107 Stat. 312.)
1981--Pub. L. 97-34, title V, 501(d)(3), Aug. 13, 1981, 95 Stat. 327, substituted “Wash sales; straddles” for “Wash sales of stock or securities” in item for part VII.
1976--Pub. L. 94-455, title XIX, 1901(b)(32)(I), Oct. 4, 1976, 90 Stat. 1800, struck out item for part IX “Distributions pursuant to orders enforcing the antitrust laws”.
Pub. L. 94-452, 2(c), Oct. 2, 1976, 90 Stat. 1512, struck out “of 1956” after “Bank Holding Company Act” in item for part VIII.
1962--Pub. L. 87-403, 1(b), Feb. 2, 1962, 76 Stat. 5, added item for part IX.
1956--Act May 9, 1956, ch. 240, 10(b), 70 Stat. 146, added item for part VIII.
1976--Pub. L. 94-455, title XIX, 1901(b)(28)(B)(ii), Oct. 4, 1976, 90 Stat. 1799, struck out item 1002 “Recognition of gain or loss”.
1993—Subsec. (f). Pub. L. 103-66, Sec. 13213(a)(2)(E), struck subsec. (f). Before being struck, it read as follows:
“(f) Cross reference.—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).”
1984--Subsec. (e)(1). Pub. L. 98-369 inserted reference to section 1041.
1980--Subsec. (e)(1). Pub. L. 96-223 repealed the amendment made by Pub. L. 95-600. See 1978 Amendment note below.
1978--Subsec. (e)(1). Pub. L. 95-600 inserted reference to section 1023. See Repeals note below.
1976--Subsec. (c). Pub. L. 94-455 substituted provision recognizing the entire amount of gain or loss, except as otherwise provided, for provision referring to section 1002 for the determination of the extent of gain or loss to be recognized.
1969--Subsec. (e). Pub. L. 91-172, 516(a), added subsec. (e).
Subsec. (f). Pub. L. 91-172, 231(c)(2), added subsec. (f).
Amendment by Pub. L. 103-66, Sec. 13213(a)(2)(E), effective for expenses incurred after December 31, 1993.
Amendment by Pub. L. 98-369 applicable to transfers after July 18, 1984, in taxable years ending after such date, subject to election to have amendment apply to transfers after 1983 or to transfers pursuant to existing decrees, see section 421(d) of Pub. L. 98-369, set out as an Effective Date note under section 1041 of this title.
Amendment by Pub. L. 96-223 (repealing section 702(c)(9) of Pub. L. 95-600 and the amendment made thereby, which had amended this section) applicable in respect of decedents dying after Dec. 31, 1976, and except for certain elections, this title to be applied and administered as if those repealed provisions had not been enacted, see section 401(b), (e) of Pub. L. 96-223, set out as a note under section 1023 of this title.
Amendment by Pub. L. 95-600 effective as if included in the amendments and additions made by, and the appropriate provisions of Pub. L. 94-455, see section 702(c)(10) of Pub. L. 95-600, set out as a note under section 1014 of this title.
Amendment by section 231(c)(2) of Pub. L. 91-172 applicable to taxable years beginning after Dec. 31, 1969, see section 231(d) of Pub. L. 91-172, set out as a note under section 217 of this title.
Section 516(d) of Pub. L. 91-172, as amended by Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(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.”
Pub. L. 95-600, 702(c)(9), cited as a credit to this section, and the amendment made thereby, were repealed by Pub. L. 96-223, title IV, 401(a), 94 Stat. 299, resulting in the text of this section reading as it read prior to enactment of section 702(c)(9). See Effective Date of 1980 Amendment and Revival of Prior Law note set out above.
[1002. Repealed. Pub. L. 94-455, title XIX, 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 295 , related to the recognition of the entire amount of gain or loss determined under section 1001 on the sale or exchange of property.