Internal Revenue Code · 26 U.S.C.
§ 1044. Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133
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. § 1044
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- Repealed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 1 Code section and 0 other regulations
- Regulations
- 1 issued under this section
Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133
Regulations under this section
Treasury regulations (26 CFR) issued under § 1044
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
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
- § 1040 Transfer of certain farm, etc., real property
- § 1041 Transfers of property between spouses or incident to divorce
- § 1042 Sales of stock to employee stock ownership plans or certain cooperatives
- § 1043 Sale of property to comply with conflict-of-interest requirements
- § 1044 Repealed
- § 1045 Rollover of gain from qualified small business stock to another qualified small business stock
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, added Pub. L. 103–66, title XIII, § 13114(a), Aug. 10, 1993, 107 Stat. 430; amended Pub. L. 104–188, title I, § 1703(a), Aug. 20, 1996, 110 Stat. 1875, related to rollover of publicly traded securities gain into specialized small business investment companies.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable to sales after Dec. 31, 2017, see section 13313(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 1016 of this title.