Special Rules
PART IV— SPECIAL RULES
Editorial Notes
Amendments
2025—Pub. L. 119–21, title VII, § 70437(b), , 139 Stat. 250, added item 1062 and renumbered former item 1062 as 1063.
2017—Pub. L. 115–97, title I, § 13309(b), , 131 Stat. 2131, added items 1061 and 1062 and struck out former item 1061 “Cross references”.
2014—Pub. L. 113–295, div. A, title II, § 221(a)(78), , 128 Stat. 4049, struck out item 1051 “Property acquired during affiliation”.
2004—Pub. L. 108–357, title VIII, § 886(b)(1)(B), , 118 Stat. 1641, struck out item 1056 “Basis limitation for player contracts transferred in connection with the the sale of a franchise”.
1997—Pub. L. 105–34, title XI, § 1131(c)(5), , 111 Stat. 980, struck out item 1057 “Election to treat transfer to foreign trust, etc., as taxable exchange”.
1986—Pub. L. 99–514, title VI, § 641(b), title XII, § 1248(b), , 100 Stat. 2283, 2584, added items 1059A and 1060 and renumbered former item 1060 as 1061.
1984—Pub. L. 98–369, div. A, title I, § 53(d), , 98 Stat. 568, added item 1059 and renumbered former item 1059 as 1060.
1978—Pub. L. 95–345, § 2(d)(2), , 92 Stat. 483, added item 1058 and renumbered former item 1058 as 1059.
1976—Pub. L. 94–455, title II, § 212(a)(2), title X, 1015(c), , 90 Stat. 1546, 1618, added items 1056 and 1057 and renumbered former item 1056 as 1058.
1963—Pub. L. 88–9, § 1(d), , 77 Stat. 8, added item 1055 and renumbered former item 1055 as 1056.
1960—Pub. L. 86–779, § 8(c), , 74 Stat. 1003, renumbered former item 1054 as 1055 and added new item 1054.