
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: 26USC1018]

 
                     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 Repealed.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, Sec. 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, Sec. 1901(a)(124), 90 Stat. 1784, provided 
for adjustment of capital structure before Sept. 22, 1938.


                        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.
