Internal Revenue Code · 26 U.S.C.
§ 1034. Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839
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. § 1034
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- Repealed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 5 Code sections and 19 other regulations
Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 5 Code sections
- § 72(t)(8)(D)(i)(II) Annuities; certain proceeds of endowment and life insurance contracts
- § 121(g) Exclusion of gain from sale of principal residence
- § 143(m)(6)(A) Mortgage revenue bonds: qualified mortgage bond and qualified veterans’ mortgage bond
- § 512(a)(3)(D) Unrelated business taxable income
- § 1016(a)(7) Adjustments to basis
Cited in 19 regulations not issued under it
- § 1.25-3T Qualified mortgage credit certificate (Temporary).
- § 1.44-2 Property to which credit for purchase of new principal residence applies.
- § 1.44-4 Recapture for certain dispositions.
- § 1.44-5 Definitions.
- § 1.61-6 Gains derived from dealings in property.
- § 1.121-4 Special rules.
- § 1.163-10T Qualified residence interest (temporary).
- § 1.897-4AT Table of contents (temporary).
- § 1.1016-5 Miscellaneous adjustments to basis.
- § 1.1033(a)-1 Involuntary conversions; nonrecognition of gain.
- § 1.1033(a)-3 Involuntary conversion of principal residence.
- § 1.1038-1 Reacquisitions of real property in satisfaction of indebtedness.
- § 1.1038-2 Reacquisition and resale of property used as a principal residence.
- § 1.1038-3 Election to have section 1038 apply for taxable years beginning after December 31, 1957.
- § 1.1223-1 Determination of period for which capital assets are held.
- § 1.1250-3 Exceptions and limitations.
- § 1.1250-4 Holding period.
- § 20.2056A-2 Requirements for qualified domestic trust.
- § 25.2702-5 Personal residence trusts.
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 III COMMON NONTAXABLE EXCHANGES
Nearby sections
- § 1031 Exchange of real property held for productive use or investment
- § 1032 Exchange of stock for property
- § 1033 Involuntary conversions
- § 1034 Repealed
- § 1035 Certain exchanges of insurance policies
- § 1036 Stock for stock of same corporation
- § 1037 Certain exchanges of United States obligations
- § 1038 Certain reacquisitions of real property
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 306; Sept. 2, 1958, Pub. L. 85–866, title I, § 46(b), 72 Stat. 1642; Feb. 26, 1964, Pub. L. 88–272, title II, § 206(b)(4), 78 Stat. 40; Jan. 2, 1975, Pub. L. 93–597, § 6(a), 88 Stat. 1953; Mar. 29, 1975, Pub. L. 94–12, title II, § 207, 89 Stat. 32; Oct. 4, 1976, Pub. L. 94–455, title XIX, §§ 1901(a)(129), 1906(b)(13)(A), 90 Stat. 1785, 1834; May 23, 1977, Pub. L. 95–30, title I, § 102(b)(13), 91 Stat. 138; Nov. 6, 1978, Pub. L. 95–600, title IV, §§ 404(c)(5), 405(a)–(c)(1), 92 Stat. 2870, 2871; Nov. 8, 1978, Pub. L. 95–615, title II, § 206, 92 Stat. 3107; Aug. 13, 1981, Pub. L. 97–34, title I, §§ 112(b)(4), 122(a), (b), 95 Stat. 195, 197; July 18, 1984, Pub. L. 98–369, div. A, title X, § 1053(a), 98 Stat. 1045; Oct. 22, 1986, Pub. L. 99–514, title XVIII, § 1878(g), 100 Stat. 2904; Nov. 10, 1988, Pub. L. 100–647, title VI, § 6002(a), 102 Stat. 3684, related to rollover of gain on sale of principal residence.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to sales and exchanges after May 6, 1997, with certain exceptions, see section 312(d) of Pub. L. 105–34, set out as an Effective Date of 1997 Amendment note under section 121 of this title.