Source: http://taxtv.com/code/00727-USCODE-2011-title26-subtitleA-chap1-subchapO-partIV-sec1061/
Timestamp: 2017-03-29 20:54:29
Document Index: 741818764

Matched Legal Cases: ['§1061', '§1061', '§1061', '§1054', '§1055', '§8', '§1056', '§1', '§1057', '§212', '§1058', '§1015', '§1059', '§2', '§1060', '§53', '§1061', '§641', '§1899', '§17', '§17', '§17', '§17', '§641', '§1899', '§1061']

IRC §1061. Cross references - TaxTV.com
IRC §1061. Cross references
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(Aug. 16, 1954, ch. 736, 68A Stat. 311, §1054; renumbered §1055, Pub. L. 86–779, §8(b), Sept. 14, 1960, 74 Stat. 1003; renumbered §1056, Pub. L. 88–9, §1(b), Apr. 10, 1963, 77 Stat. 7; renumbered §1057, Pub. L. 94–455, title II, §212(a)(1), Oct. 4, 1976, 90 Stat. 1545; renumbered §1058, Pub. L. 94–455, title X, §1015(c), Oct. 4, 1976, 90 Stat. 1618; renumbered §1059, Pub. L. 95–345, §2(d)(1), Aug. 15, 1978, 92 Stat. 482; renumbered §1060, Pub. L. 98–369, div. A, title I, §53(a), July 18, 1984, 98 Stat. 565; renumbered §1061 and amended, Pub. L. 99– 4, title VI, §641(a), title XVIII, §1899A(27), Oct. 22, 1986, 100 Stat. 2282, 2960; Pub. L. 109–304, §17(e)(5), Oct. 6, 2006, 120 Stat. 1708.)
2006—Par. (1). Pub. L. 109–304, §17(e)(5)(A), substituted “chapter 573 of title 46, United States Code, see section 57307 of title 46” for “section 0 of the Merchant Marine Act, 1936, see subsection (e) of that section, as amended August 4, 1939 (46 U.S.C. App. 1160)”.
Par. (2). Pub. L. 109–304, §17(e)(5)(B), substituted “chapter 533 of title 46, United States Code” for “section 1 of such Act, as amended (46 U.S.C. App. 1161)”.
Par. (3). Pub. L. 109–304, §17(e)(5)(C), struck out par. (3), which read as follows: “For nonrecognition of gain in connection with vessels exchanged with the Maritime Administration under section 8 of the Merchant Ship Sales Act of 1946, see subsection (a) of that section (50 U.S.C. App. 1741).”
1986—Pub. L. 99– 4, §641(a), renumbered section 1060 of this title as this section.
Pars. (1), (2). Pub. L. 99– 4, §1899A(27), which directed the amendment of pars. (1) and (2) of section 1060 by substituting “46 U.S.C. App.” for “46 U.S.C.” was executed to section 1061 to reflect the probable intent of Congress in view of the renumbering of section 1060 as 1061 by section 641(a) of Pub. L. 99– 4.
View related content: IRC §1061