Browse Arkansas Code titles and sections

26 U.S.C. § 1002 — Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1002 — Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]

### Statutory Notes Section, act Aug. 16, 1954, ch. 736, 68A Stat. 295, related to the recognition of the entire amount of gain or loss determined under section 1001 on the sale or exchange of property. #### Effective Date of Repeal Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under [section 2 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2&num=0&edition=prelim).

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1002

Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.

Original supplied file — preserved unchanged

Download original Markdown file

File SHA-256: 0e7b7cf5b56451bd624c37beb528679320968fd88b346c6fae7f1b512dc93503. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.

Authority boundary: historical or unconfirmed source not current law verified.

Open the recorded source website ↗

Record provenance

Stable record: federal_law:legal_authorities:record_usc_2f047fb71162a8fc971cca80
Source file: Laws/federal/codes/united-states-code/title-26/section-1002-repealed-pub-l-94455-title-xix-1901-b-28-b-i-oct-4-1976-90-stat-1799--0e6cbf86d7.md
Pages: Not recorded – Not recorded
Passage SHA-256: 4140d3609ca2a043d9d826940e971c7f3b8dcb4f335432790a1b63c4f844bbe5

Source location: Title 26, Chapter 1, § 1002; chapter-001-normal-taxes-and-surtaxes.md

Stored source content

Cross-references

Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 2 — Definitions and special rules

**(a) Definition of surviving spouse** (1) **In general** — For purposes of section 1, the term “surviving spouse” means a taxpayer— (A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and (B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151. (2) **Limitations** — Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse— (A) if the taxpayer has remarried at any time before the close of the taxable year, or (B) unless, for the taxpayer’s taxable year during which his spouse died, a joint return could have been made under the provisions of section 6013 (without regard to subsection (a)(3) thereof). (3) **Special rule where deceased spouse was in missing status** — If an individual was in a missing status (within the meaning of section 6013(f)(3)) as a result of service in a combat zone (as determined for purposes of section 112) and if such individual remains in such status until the date referred to in subparagraph (A) or (B), then, for purposes of paragraph (1)(A), the date on which such individual died shall be treated as the earlier of the date determined under subparagraph (A) or the date determined under subparagraph (B): (A) the date on which the determination is made under [section 556 of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:

Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2

Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 1002 — Untitled legal text

Page 2251 TITLE 26—INTERNAL REVENUE CODE § 1012 retary or his delegate may by regulations prescribe), apply to transfers before January 1, 1970, but only with respect to payments made in taxable years ending after December 31, 1969, and beginning before January 1, 1980.’’ REPEALS Pub. L. 95–600, § 702(c)(9), cited as a credit to this sec- tion, and the amendment made thereby, were repealed by Pub. L. 96–223, title IV, § 401(a), 94 Stat. 299, resulting in the text of this section reading as it read prior to en- actment of section 702(c)(9). See Effective Date of 1980 Amendment and Revival of Prior Law note set out above. [§ 1002. Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 295, re- lated to the recognition of the entire amount of gain or loss determined under section 1001 on the sale or ex- change of property. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF REPEAL Repeal effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. PART II—BASIS RULES OF GENERAL APPLICATION Sec. 1011. Adjusted basis for determining gain or loss. 1012. Basis of property—cost. 1013. Basis of property included in inventory. 1014. Basis of property acquired from a decedent. 1015. Basis of property acquired by gifts and trans- fers in trust. 1016. Adjustments to basis. 1017. Discharge of indebtedness. [1018. Repealed.] 1019. Property on which lessee has made improve- ments. [1020. Repealed.] 1021. Sale of annuities. [1022. Repealed.] 1023. Cross references. [1024. Renumbered.] Editorial Notes AMENDMENTS 2010—Pub. L. 111–312, ti

Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1002

Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.