Internal Revenue Code · 26 U.S.C.
§ 1022. Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300
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. § 1022
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- Repealed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 37 other regulations
Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 37 regulations not issued under it
- § 1.48-12 Qualified rehabilitated building; expenditures incurred after December 31, 1981.
- § 1.83-4 Special rules.
- § 1.179-4 Definitions.
- § 1.179-6 Effective/applicability dates.
- § 1.267(d)-2 Effective/applicability dates.
- § 1.273-1 Life or terminable interests.
- § 1.306-4 Effective/applicability date.
- § 1.336-1 General principles, nomenclature, and definitions for a section 336(e) election.
- § 1.336-5 Applicability dates.
- § 1.355-6 Recognition of gain on certain distributions of stock or securities in controlled corporation.
- § 1.382-9 Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
- § 1.401(a)-50 Puerto Rican trusts; election to be treated as a domestic trust.
- § 1.421-2 General rules.
- § 1.423-2 Employee stock purchase plan defined.
- § 1.424-1 Definitions and special rules applicable to statutory options.
- § 1.467-7 Section 467 recapture and other rules relating to dispositions and modifications.
- § 1.467-9 Effective/applicability dates and automatic method changes for certain agreements.
- § 1.501(a)-1 Exemption from taxation.
- § 1.617-4 Treatment of gain from disposition of certain mining property.
- § 1.684-3 Exceptions to general rule of gain recognition.
- § 1.691(a)-3 Character of gross income.
- § 1.742-1 Basis of transferee partner's interest.
- § 1.743-1 Optional adjustment to basis of partnership property.
- § 1.755-1 Rules for allocation of basis.
Show 13 more
- § 1.995-4 Gain on disposition of stock in a DISC.
- § 1.1001-1 Computation of gain or loss.
- § 1.1014-1 Basis of property acquired from a decedent.
- § 1.1014-4 Uniformity of basis; adjustment to basis.
- § 1.1014-5 Gain or loss.
- § 1.1245-3 Definition of section 1245 property.
- § 1.1245-4 Exceptions and limitations.
- § 1.1254-2 Exceptions and limitations.
- § 1.1254-4 Special rules for S corporations and their shareholders.
- § 1.1254-5 Special rules for partnerships and their partners.
- § 1.1254-6 Effective/applicability date.
- § 1.1296-1 Mark to market election for marketable stock.
- § 1.1312-7 Basis of property after erroneous treatment of a prior transaction.
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 II BASIS RULES OF GENERAL APPLICATION
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 107–16, title V, § 542(a), June 7, 2001, 115 Stat. 76, related to treatment of property acquired from a decedent dying after Dec. 31, 2009.
A prior section 1022, added Pub. L. 88–272, title II, § 225(j)(1), Feb. 26, 1964, 78 Stat. 92, dealt with the increase in basis with respect to certain foreign personal holding company stock or securities, prior to repeal by Pub. L. 94–455, title XIX, § 1901(a)(126), Oct. 4, 1976, 90 Stat. 1784, applicable with respect to stock or securities acquired from a decedent dying after Oct. 4, 1976.
Another prior section 1022, act Aug. 16, 1954, ch. 736, 68A Stat. 302, relating to cross references, was renumbered section 1023.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal of section applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.