U.S. CODE
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
SEARCH
Toggle Dropdown
Search US Code
Search Leg. Notes
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
U.S Code last checked for updates: May 19, 2024
All Titles
Title 26
Subtitle A
Chapter 1
Subchapter O
Part IV
[§ 1051. Repealed....
§ 1053. Property acquired before...
[§ 1051. Repealed....
§ 1053. Property acquired before...
U.S. Code
Notes
§ 1052.
Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
(a)
Revenue Act of 1932
(b)
Revenue Act of 1934
(c)
Internal Revenue Code of 1939
(
Aug. 16, 1954, ch. 736
,
68A Stat. 310
.)
cite as:
26 USC 1052
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!