
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: 26USC1002]

 
                     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 I--DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
 
[Sec. 1002. Repealed. Pub. L. 94-455, title XIX, 
        Sec. 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
        
    Section, act Aug. 16, 1954, ch. 736, 68A Stat. 295, related to the 
recognition of the entire amount of gain or loss determined under 
section 1001 on the sale or exchange of property.


                        Effective Date of Repeal

    Repeal effective for taxable years beginning after Dec. 31, 1976, 
see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 
1976 Amendment note under section 2 of this title.
