§1044 — Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]
3 cases·3 cited
Statute Text — 26 U.S.C. §1044
[§ 1044. Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133] Section, added Pub. L. 103–66, title XIII, § 13114(a), Aug. 10, 1993, 107 Stat. 430; amended Pub. L. 104–188, title I, § 1703(a), Aug. 20, 1996, 110 Stat. 1875, related to rollover of publicly traded securities gain into specialized small business investment companies. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable to sales after Dec. 31, 2017, see section 13313(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 1016 of this title.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §1.1044(a)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993
- Treas. Reg. §Treas. Reg. §1.1044(a)-1(a) Description.
- Treas. Reg. §Treas. Reg. §1.1044(a)-1(b) Time and manner for making the election.
- Treas. Reg. §Treas. Reg. §1.1044(a)-1(c) Revocability of election.
- Treas. Reg. §Treas. Reg. §1.1044(a)-1(d) Effective date.