Title 26 — Internal Revenue Code
Part IV · Chapter 1 — Normal Taxes and Surtaxes
[§ 1051. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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, Aug. 16, 1954, ch. 736, 68A Stat. 310; Pub. L. 94–455, title XIX, §§ 1901(a)(131), 1906(b)(13)(A), , 90 Stat. 1786, 1834, related to property acquired by a corporation during affiliation.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective , subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.