skip navigation
TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B > PART II > § 84
NOTES:
Source
(Added Pub. L. 93–625, § 13(a)(1), Jan. 3, 1975, 88 Stat. 2120.)
Effective Date
Section 13(b) of Pub. L. 93–625 provided that: “The amendments made by subsection (a) [enacting this section] shall apply to transfers made after May 7, 1974, in taxable years ending after such date.”
Nonrecognition of Gain or Loss Where Organization Sold Contributed Property Before August 2, 1973
Section 13(c) of Pub. L. 93–625 provided that in the case of the sale or exchange of property before Aug. 2, 1973, which was acquired by the exempt political organization by contribution, no gain or loss shall be recognized by such organization.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.