Section, acts [Aug. 16, 1954, ch. 736], [68A Stat. 306]; Sept. 2, 1958, [Pub. L. 85–866, title I, § 46(b)], [72 Stat. 1642]; Feb. 26, 1964, [Pub. L. 88–272, title II, § 206(b)(4)], [78 Stat. 40]; Jan. 2, 1975, [Pub. L. 93–597, § 6(a)], [88 Stat. 1953]; Mar. 29, 1975, [Pub. L. 94–12, title II, § 207], [89 Stat. 32]; Oct. 4, 1976, [Pub. L. 94–455, title XIX], §§ 1901(a)(129), 1906(b)(13)(A), [90 Stat. 1785], 1834; May 23, 1977, [Pub. L. 95–30, title I, § 102(b)(13)], [91 Stat. 138]; Nov. 6, 1978, [Pub. L. 95–600, title IV], §§ 404(c)(5), 405(a)–(c)(1), [92 Stat. 2870], 2871; Nov. 8, 1978, [Pub. L. 95–615, title II, § 206], [92 Stat. 3107]; Aug. 13, 1981, [Pub. L. 97–34, title I], §§ 112(b)(4), 122(a), (b), [95 Stat. 195], 197; July 18, 1984, [Pub. L. 98–369, div. A, title X, § 1053(a)], [98 Stat. 1045]; Oct. 22, 1986, [Pub. L. 99–514, title XVIII, § 1878(g)], [100 Stat. 2904]; Nov. 10, 1988, [Pub. L. 100–647, title VI, § 6002(a)], [102 Stat. 3684], related to rollover of gain on sale of principal residence.
Effective Date of Repeal
Repeal applicable to sales and exchanges after May 6, 1997, with certain exceptions, see [section 312(d) of Pub. L. 105–34], set out as an Effective Date of 1997 Amendment note under [section 121 of this title].
