
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC1022]

 
                     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. 1022. Repealed. Pub. L. 94-455, title XIX, 
        Sec. 1901(a)(126)(A), Oct. 4, 1976, 90 Stat. 1784]
        
    Section, added Pub. L. 88-272, title II, Sec. 225(j)(1), Feb. 26, 
1964, 78 Stat. 92, dealt with the increase in basis with respect to 
certain foreign personal holding company stock or securities.
    A prior section 1022, act Aug. 16, 1954, ch. 736, 68A Stat. 302, 
relating to cross references, was renumbered section 1024.


                        Effective Date of Repeal

    Section 1901(a)(126)(B) provided that: ``The repeal made by 
subparagraph (A) [repealing this section] shall apply with respect to 
stock or securities acquired from a decedent dying after the date of the 
enactment of this Act [Oct. 4, 1976].''
