Statute

26 U.S.C. § 1063

Cross references

US · USCActive

Statutory text

26 U.S.C. § 1063

(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.

Notice

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Details

Status: Active
Jurisdiction: US · USC
Current through: 2026
Source credit: ( Aug. 16, 1954, ch. 736 , 68A Stat. 311 , § 1054; renumbered § 1055, Pub. L. 86–779, § 8(b) , Sept. 14, 1960 , 74 Stat. 1003 ; renumbered § 1056, Pub. L. 88–9, § 1(b) , Apr. 10, 1963 , 77 Stat. 7 ; renumbered § 1057, Pub. L. 94–455, title II, § 212(a)(1) , Oct. 4, 1976 , 90 Stat. 1545 ; renumbered § 1058, Pub. L. 94–455, title X, § 1015(c) , Oct. 4, 1976 , 90 Stat. 1618 ; renumbered § 1059, Pub. L. 95–345, § 2(d)(1) , Aug. 15, 1978 , 92 Stat. 482 ; renumbered § 1060, Pub. L. 98–369, div. A, title I, § 53(a) , July 18, 1984 , 98 Stat. 565 ; renumbered § 1061 and amended, Pub. L. 99–514, title VI, § 641(a) , title XVIII, § 1899A(27), Oct. 22, 1986 , 100 Stat. 2282 , 2960; Pub. L. 109–304, § 17(e)(5) , Oct. 6, 2006 , 120 Stat. 1708 ; renumbered § 1062, Pub. L. 115–97, title I, § 13309(a)(1) , Dec. 22, 2017 , 131 Stat. 2130 ; renumbered § 1063, Pub. L. 119–21, title VII, § 70437(a) , July 4, 2025 , 139 Stat. 248 .)
Section ID: 26711