Title 26 — Internal Revenue Code
Part III · Chapter 1 — Normal Taxes and Surtaxes
[§ 1039. Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 91–172, title IX, § 910(a), , 83 Stat. 718; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834, related to the recognition of gain on certain sales of low-income housing projects.
Statutory Notes and Related Subsidiaries
Savings Provision
For provisions that nothing in repeal by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.