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26 U.S.C. § 1023 — Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 38 words · no verdicts yet

in plain englishAI-generated · not legal advice

This section points readers to other provisions about certain corporate distributions applied to stock basis and basis for construction of new vessels.

(1) For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2).
(2) For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.

the actual law source: uscode.house.gov ↗public domain
(1)

For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2).

(2)

For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 302, § 1022; renumbered § 1023, Pub. L. 88–272, title II, § 225(j)(1), Feb. 26, 1964, 78 Stat. 92; renumbered § 1024 and amended Pub. L. 94–455, title XIX, § 1901(a)(127), title XX, § 2005(a)(2), Oct. 4, 1976, 90 Stat. 1784, 1872; renumbered § 1023, Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299; Pub. L. 96–589, § 6(i)(4), Dec. 24, 1980, 94 Stat. 3410; Pub. L. 109–304, § 17(e)(4), Oct. 6, 2006, 120 Stat. 1708.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1964Amended · Pub. L. 88-272 · 78 Stat. 92
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1784, 1872
  • 1980Amended · Pub. L. 96-223 · 94 Stat. 299
  • 1980Amended · Pub. L. 96-589 · 94 Stat. 3410
  • 2006Amended · Pub. L. 109-304 · 120 Stat. 1708

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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