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► 26 U.S.C. § 1018 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 1018
Repealed. Pub. L. 96-589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-ED9E65
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property PART II - BASIS RULES OF GENERAL APPLICATION Sec. 1018 - Repealed. Pub. L. 96-589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410 From the U.S. Government Publishing Office, www.gpo.gov

[§1018. Repealed. Pub. L. 96–589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410]

Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 301; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1901(a)(124), 90 Stat. 1784, provided for adjustment of capital structure before Sept. 22, 1938.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Repeal effective Oct. 1, 1979, but not to apply to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as an Effective Date of 1980 Amendment note under section 108 of this title.

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The statutory text of 26 U.S.C. § 1018 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C.
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Chapter
1 — NORMAL TAXES AND SURTAXES
Title
Internal Revenue Code
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Federal
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OM-USC26-SEC-ED9E65
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Internal Revenue Code — 26 U.S.C. § 1018