
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 25USC1729]

 
                            TITLE 25--INDIANS
 
               CHAPTER 19--INDIAN LAND CLAIMS SETTLEMENTS
 
              SUBCHAPTER II--MAINE INDIAN CLAIMS SETTLEMENT
 
Sec. 1729. Deferral of capital gains

    For the purpose of subtitle A of title 26, any transfer by private 
owners of land purchased or otherwise acquired by the Secretary with 
moneys from the land acquisition fund whether in the name of the United 
States or of the respective tribe, nation or band shall be deemed to be 
an involuntary conversion within the meaning of section 1033 of title 
26.

(Pub. L. 96-420, Sec. 10, Oct. 10, 1980, 94 Stat. 1796; Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095.)


                               Amendments

    1986--Pub. L. 99-514 substituted ``Internal Revenue Code of 1986'' 
for ``Internal Revenue Code of 1954'' wherever appearing, which for 
purposes of codification was translated as ``title 26'' thus requiring 
no change in text.
