26Title 26The US tax code, read & explained

26 U.S.C. § 1063

§ 1063. Cross references

61 words · amended 10 times

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History

Changed by the 2025 tax law

Part of the code since 1954. Last changed July 4, 2025 by the One Big Beautiful Bill Act (2025).

Every change, newest first (11)
  1. July 4, 2025One Big Beautiful Bill Act (2025)
  2. December 22, 2017Tax Cuts and Jobs Act (2017)
  3. October 6, 2006Public Law 109-304
  4. October 22, 1986Tax Reform Act of 1986
  5. July 18, 1984Deficit Reduction Act of 1984
  6. August 15, 1978Public Law 95-345
  7. October 4, 1976Tax Reform Act of 1976
  8. October 4, 1976Tax Reform Act of 1976
  9. April 10, 1963Public Law 88-9
  10. September 14, 1960Public Law 86-779
  11. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(1)

For nonrecognition of gain in connection with the transfer of obsolete vessels to the Maritime Administration under chapter 573 of title 46, United States Code, see section 57307 of title 46.

(2)

For recognition of gain or loss in connection with the construction of new vessels, see chapter 533 of title 46, United States Code.