Amendments
2010—[Pub. L. 111–312, title III, § 301(a)], Dec. 17, 2010, [124 Stat. 3300], amended analysis to read as if amendment by [Pub. L. 107–16, § 542(d)(2)], had never been enacted. See 2001 Amendment note below.
2001—[Pub. L. 107–16, title V, § 542(d)(2)], June 7, 2001, [115 Stat. 84], substituted “Use of appreciated carryover basis property to satisfy pecuniary bequest” for “Transfer of certain farm, etc., real property” in item 1040.
1997—[Pub. L. 105–34, title III], §§ 312(d)(15), 313(b)(3), Aug. 5, 1997, [111 Stat. 841], 842, struck out item 1034 “Rollover of gain on sale of principal residence” and added item 1045.
1993—[Pub. L. 103–66, title XIII, § 13114(c)], Aug. 10, 1993, [107 Stat. 431], added item 1044.
1990—[Pub. L. 101–508, title XI, § 11801(b)(8)], Nov. 5, 1990, [104 Stat. 1388–522], struck out item 1039 “Certain sales of low-income housing projects”.
1989—[Pub. L. 101–194, title V, § 502(b)(3)], Nov. 30, 1989, [103 Stat. 1755], added item 1043.
1986—[Pub. L. 99–514, title XVIII, § 1854(a)(12)], Oct. 22, 1986, [100 Stat. 2878], substituted “employee stock ownership plans or certain cooperatives” for “employees” in item 1042.
1984—[Pub. L. 98–369, div. A, title IV, § 421(c)], title V, § 541(b)(3), July 18, 1984, [98 Stat. 794], 890, added items 1041 and 1042.
1981—[Pub. L. 97–34, title IV, § 421(j)(2)(C)], Aug. 13, 1981, [95 Stat. 312], substituted “Transfer of certain farm, etc., real property” for “Use of farm, etc., real property to satisfy pecuniary bequest” in item 1040.
1980—[Pub. L. 96–223, title IV, § 401(a)], (c)(2)(B), Apr. 2, 1980, [94 Stat. 299], 300, amended item 1040 generally and repealed [Pub. L. 94–455, § 2005(e)(1)], and the amendment made thereby. See 1976 Amendment note below.
1978—[Pub. L. 95–600, title IV, § 405(c)(2)], Nov. 6, 1978, [92 Stat. 2871], substituted “Rollover of gain on sale of principal residence” for “Sale or exchange of residence” in item 1034.
1976—[Pub. L. 94–455, title XX, § 2005(e)(2)], Oct. 4, 1976, [90 Stat. 1878], which added item 1040, was repealed by [Pub. L. 96–223, § 401(a)]. See section 401(b), (e) of [Pub. L. 96–223], set out as an Effective Date of 1980 Amendments and Revival of Prior Law note under [section 1023 of this title].
1969—[Pub. L. 91–172, title IX, § 910(c)], Dec. 30, 1969, [83 Stat. 722], added item 1039.
1964—[Pub. L. 88–570, § 2(b)], Sept. 2, 1964, [78 Stat. 856], added item 1038.
1959—[Pub. L. 86–346, title II, § 201(b)], Sept. 22, 1959, [73 Stat. 623], added item 1037.
