26 U.S.C. § 1034Chapter 1

[§1034. Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839]

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

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Statutory Notes and Related Subsidiaries

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.

Last amended: December 31, 2024

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