Files
republic-os/legal/us/code/title-26/chapter-1/section-1081-to-1083.md
T
Fabio 76b8ec33a7 Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

2.7 KiB
Raw Blame History

type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
type title description jurisdiction corpus kind title_number title_name chapter_number chapter_name section citation status release_point release_date source source_url source_identifier source_file source_hash raw_snapshot_hash text_hash retrieved_at confidence tags
LegalText 26 U.S.C. § 1081 to 1083 Repealed. Pub. L. 109135, title IV, § 402(a)(1), Dec. 21, 2005, 119 Stat. 2610] us united_states_code code_section 26 INTERNAL REVENUE CODE 1 NORMAL TAXES AND SURTAXES 1081 to 1083 26 U.S.C. § 1081 to 1083 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s1081...1083 data/legal/raw/us/code/title-26/usc26.xml 86cd81f8885f4138d1d9ad9e8ce75372e74f0df3472b949f133383a75c20f873 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 3716f5558af962b8c6f7d60ed8eb2f29a9a7905c1306fe335a602f98b1f4d183 2026-07-04 official
legal
us-code

26 U.S.C. § 1081 to 1083 - Repealed. Pub. L. 109135, title IV, § 402(a)(1), Dec. 21, 2005, 119 Stat. 2610]

Notes

Section 1081, acts Aug. 16, 1954, ch. 736, 68A Stat. 312; Pub. L. 94455, title XIX, §§ 1901(a)(132), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1786, 1834, provided for nonrecognition of gain or loss on exchanges or distributions in obedience to orders of SEC.

Section 1082, acts Aug. 16, 1954, ch. 736, 68A Stat. 315; Pub. L. 91172, title VII, § 704(b)(3), Dec. 30, 1969, 83 Stat. 669; Pub. L. 92178, title III, § 303(c)(5), Dec. 10, 1971, 85 Stat. 522; Pub. L. 94455, title XIX, §§ 1901(b)(11)(C), 1906(b)(13)(A), 1951(c)(2)(B), title XXI, § 2124(a)(3)(C), Oct. 4, 1976, 90 Stat. 1795, 1834, 1840, 1917; Pub. L. 9734, title II, § 212(d)(2)(E), Aug. 13, 1981, 95 Stat. 239; Pub. L. 99514, title II, § 242(b)(1), Oct. 22, 1986, 100 Stat. 2181; Pub. L. 101508, title XI, § 11801(c)(6)(D), Nov. 5, 1990, 104 Stat. 1388524, related to basis for determining gain or loss.

Section 1083, acts Aug. 16, 1954, ch. 736, 68A Stat. 317; Pub. L. 94455, title XIX, § 1901(a)(133), Oct. 4, 1976, 90 Stat. 1786, related to definitions for this part.

Statutory Notes and Related Subsidiaries

Effective Date of RepealRepeal effective as if included in the provisions of the Energy Policy Act of 2005, Pub. L. 10958, to which it relates, but not applicable with respect to any transaction ordered in compliance with the Public Utility Holding Company Act of 1935 (15 U.S.C. 79 et seq.) before that Acts repeal, see section 402(m) of Pub. L. 109135, set out as an Effective and Termination Dates of 2005 Amendments note under section 23 of this title.