U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter O— Gain or Loss on Disposition of Property › Part PART II— BASIS RULES OF GENERAL APPLICATION

26 U.S.C. § 1022

Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

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[repealed]

Notes of Decisions
Cited in 1 case, 2015–2015 · leading case: In the matter of the Donald L. Colbert Living Trust dated 5-27-2008 created by Settlor, Donald L. Colbert, Barbro Colbert v. Katherine Colbert Kraek (mem. dec.) (Ind. Ct. App. 2015).
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In the matter of the Donald L. Colbert Living Trust dated 5-27-2008 created by Settlor, Donald L. Colbert, Barbro Colbert v. Katherine Colbert Kraek (mem. dec.) (Ind. Ct. App. 2015). “” They are presumably referring to 26 U.S.C. § 1022 . The parties agree section 1022 was not in effect when Colbert died.”
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