§1020 — Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]
3 cases·1 distinguished·2 cited
Statute Text — 26 U.S.C. §1020
[§ 1020. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 302, related to election to have section 1016(a)(2)(B) of this title apply in respect of periods since Feb. 28, 1913, and before Jan. 1, 1952.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.1020-1 Election as to amounts allowed in respect of depreciation, etc., before 1952
- Treas. Reg. §Treas. Reg. §1.1020-1(a) In general.
- Treas. Reg. §Treas. Reg. §1.1020-1(b) Rules applicable to making of election.
- Treas. Reg. §Treas. Reg. §1.1020-1(c) Election made on or before December 31, 1952.
- Treas. Reg. §Treas. Reg. §1.1020-1(d) Validity of elections or revocation of elections.
- Treas. Reg. §Treas. Reg. §1.1020-1(e) Effect of election.