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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter O > PART IV > § 1051
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 310; Pub. L. 94–455, title XIX, §§ 1901(a)(131),
1906
(b)(13)(A), Oct. 4, 1976, 90 Stat. 1786, 1834.)
Amendments
1976—Pub. L. 94–455, § 1901(a)(131), struck out last two sentences relating to the basis and adjustment of the basis of corporate property where a consolidated return was filed.
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Effective Date of 1976 Amendment
Amendment by section 1901(a)(131) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section
2 of this title.
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