Internal Revenue Code · 26 U.S.C.
§ 1002. Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1002
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 8 other regulations
- Regulations
- 1 issued under this section
Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799
Regulations under this section
Treasury regulations (26 CFR) issued under § 1002
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 8 regulations not issued under it
- § 1.167(a)-8 Retirements.
- § 1.312-6 Earnings and profits.
- § 1.331-1 Corporate liquidations.
- § 1.1031(d)-1 Property acquired upon a tax-free exchange.
- § 1.1037-1 Certain exchanges of United States obligations.
- § 1.1081-2 Purpose and scope of exception.
- § 1.1202-1 Deduction for capital gains.
- § 1.1231-1 Gains and losses from the sale or exchange of certain property used in the trade or business.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter O Gain or Loss on Disposition of Property
- Part I DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title.