
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: 26USC1034]

 
                     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 III--COMMON NONTAXABLE EXCHANGES
 
[Sec. 1034. Repealed. Pub. L. 105-34, title III, Sec. 312(b), 
        Aug. 5, 1997, 111 Stat. 839]
        
    Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 306; Sept. 2, 1958, 
Pub. L. 85-866, title I, Sec. 46(b), 72 Stat. 1642; Feb. 26, 1964, Pub. 
L. 88-272, title II, Sec. 206(b)(4), 78 Stat. 40; Jan. 2, 1975, Pub. L. 
93-597, Sec. 6(a), 88 Stat. 1953; Mar. 29, 1975, Pub. L. 94-12, title 
II, Sec. 207, 89 Stat. 32; Oct. 4, 1976, Pub. L. 94-455, title XIX, 
Secs. 1901(a)(129), 1906(b)(13)(A), 90 Stat. 1785, 1834; May 23, 1977, 
Pub. L. 95-30, title I, Sec. 102(b)(13), 91 Stat. 138; Nov. 6, 1978, 
Pub. L. 95-600, title IV, Secs. 404(c)(5), 405(a)-(c)(1), 92 Stat. 2870, 
2871; Nov. 8, 1978, Pub. L. 95-615, title II, Sec. 206, 92 Stat. 3107; 
Aug. 13, 1981, Pub. L. 97-34, title I, Secs. 112(b)(4), 122(a), (b), 95 
Stat. 195, 197; July 18, 1984, Pub. L. 98-369, div. A, title X, 
Sec. 1053(a), 98 Stat. 1045; Oct. 22, 1986, Pub. L. 99-514, title XVIII, 
Sec. 1878(g), 100 Stat. 2904; Nov. 10, 1988, Pub. L. 100-647, title VI, 
Sec. 6002(a), 102 Stat. 3684, related to rollover of gain on sale of 
principal residence.


                        Effective Date of Repeal

    Repeal applicable to sales and exchanges after May 6, 1997, with 
certain exceptions, see section 312(d) of Pub. L. 105-34, set out as an 
Effective Date of 1997 Amendment note under section 121 of this title.
