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26 U.S.C. § 1063 — Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 57 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

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

For nonrecognition of gain in connection with the transfer of obsolete vessels to the Maritime Administration under chapter 573 of title 46, United States Code, see section 57307 of title 46.

(2)

For recognition of gain or loss in connection with the construction of new vessels, see chapter 533 of title 46, United States Code.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 311, § 1054; renumbered § 1055, Pub. L. 86–779, § 8(b), Sept. 14, 1960, 74 Stat. 1003; renumbered § 1056, Pub. L. 88–9, § 1(b), Apr. 10, 1963, 77 Stat. 7; renumbered § 1057, Pub. L. 94–455, title II, § 212(a)(1), Oct. 4, 1976, 90 Stat. 1545; renumbered § 1058, Pub. L. 94–455, title X, § 1015(c), Oct. 4, 1976, 90 Stat. 1618; renumbered § 1059, Pub. L. 95–345, § 2(d)(1), Aug. 15, 1978, 92 Stat. 482; renumbered § 1060, Pub. L. 98–369, div. A, title I, § 53(a), July 18, 1984, 98 Stat. 565; renumbered § 1061 and amended, Pub. L. 99–514, title VI, § 641(a), title XVIII, § 1899A(27), Oct. 22, 1986, 100 Stat. 2282, 2960; Pub. L. 109–304, § 17(e)(5), Oct. 6, 2006, 120 Stat. 1708; renumbered § 1062, Pub. L. 115–97, title I, § 13309(a)(1), Dec. 22, 2017, 131 Stat. 2130; renumbered § 1063, Pub. L. 119–21, title VII, § 70437(a), July 4, 2025, 139 Stat. 248.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1960Amended · Pub. L. 86-779 · 74 Stat. 1003
  • 1963Amended · Pub. L. 88-9 · 77 Stat. 7
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1545
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1618
  • 1978Amended · Pub. L. 95-345 · 92 Stat. 482
  • 1984Amended · Pub. L. 98-369 · 98 Stat. 565
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2282, 2960
  • 2006Amended · Pub. L. 109-304 · 120 Stat. 1708
  • 2017Amended · Pub. L. 115-97 · 131 Stat. 2130
  • 2025Amended · Pub. L. 119-21 · 139 Stat. 248

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

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