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26 U.S.C. § 1111 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 87–403, § 1(a), Feb. 2, 1962, 76 Stat. 4, related to distribution of stock pursuant to order enforcing antitrust laws.
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Source location: Title 26, Chapter 1, § 1111; chapter-001-normal-taxes-and-surtaxes.md
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### Statutory Notes
Section, added Pub. L. 87–403, § 1(a), Feb. 2, 1962, 76 Stat. 4, related to distribution of stock pursuant to order enforcing antitrust laws.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The Supreme Court and all courts established by Act of Congress may from time to time prescribe rules for the conduct of their business. Such rules shall be consistent with Acts of Congress and rules of practice and procedure prescribed under [section 2072 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2072&num=0&edition=prelim).
**(b)** Any rule prescribed by a court, other than the Supreme Court, under subsection (a) shall be prescribed only after giving appropriate public notice and an opportunity for comment. Such rule shall take effect upon the date specified by the prescribing court and shall have such effect on pending proceedings as the prescribing court may order.
**(c)**
(1) A rule of a district court prescribed under subsection (a) shall remain in effect unless modified or abrogated by the judicial council of the relevant circuit.
(2) Any other rule prescribed by a court other than the Supreme Court under subsection (a) shall remain in effect unless modified or abrogated by the Judicial Conference.
**(d)** Copies of rules prescribed under subsection (a) by a district court shall be furnished to the judicial council, and copies of all rules prescribed by a court other than the Supreme Court under subsection (a) shall be furnished to the Director of the Administrative Office of the United States Courts and made available to the public.
**(e)** If the prescribing court determines that there is an immediate need for a rule, such court may proceed under this section without public notice and opportunity for comment, but such court shall promptly thereafter afford such notice and opportunity for comment.
**(f)** No rule may be prescribed by a district court other than under this section.
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Federal law — U.S. Code and appendices · legal_authorities
Page 2311
TITLE 26—INTERNAL REVENUE CODE
[§ 1111
the meaning given to such term by section 1092(d)(2) of
such Code.’’
PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
For provisions directing that if any amendments
made by subtitle A or subtitle C of title XI [§§ 1101–1147
and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L.
99–514 require an amendment to any plan, such plan
amendment shall not be required to be made before the
first plan year beginning on or after Jan. 1, 1989, see
section 1140 of Pub. L. 99–514, as amended, set out as a
note under section 401 of this title.
TREATMENT
OF
CERTAIN
LOSSES
ON
STRADDLES
EN-
TERED INTO BEFORE EFFECTIVE DATE
OF ECONOMIC
RECOVERY TAX ACT OF 1981
Pub. L. 98–369, div. A, title I, § 108, July 18, 1984, 98
Stat. 630, as amended by Pub. L. 99–514, § 2, title XVIII,
§ 1808(d), Oct. 22, 1986, 100 Stat. 2095, 2817, provided that:
‘‘(a) GENERAL RULE.—For purposes of the Internal
Revenue Code of 1986 [formerly I.R.C. 1954], in the case
of any disposition of 1 or more positions—
‘‘(1) which were entered into before 1982 and form
part of a straddle, and
‘‘(2) to which the amendments made by title V of
the Economic Recovery Tax Act of 1981 [Pub. L. 97–34,
see Effective Date note above] do not apply,
any loss from such disposition shall be allowed for the
taxable year of the disposition if such loss is incurred
in a trade or business, or if such loss is incurred in a
transaction entered into for profit though not con-
nected with a trade or business.
‘‘(b) LOSS INCURRED IN A TRADE OR BUSINESS.—For
purposes of subsection (a), any loss incurred by a com-
modities dealer in the trading of commodities shall be
treated as a loss incurred in a trade or business.
‘‘(c) NET LOSS ALLOWED.—If any loss with respect to
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1111
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