Amendments
2004—[Pub. L. 108–357, title VIII, § 886(b)(1)(B)], Oct. 22, 2004, [118 Stat. 1641], struck out item 1056 “Basis limitation for player contracts transferred in connection with the the sale of a franchise”.
1997—[Pub. L. 105–34, title XI, § 1131(c)(5)], Aug. 5, 1997, [111 Stat. 980], struck out item 1057 “Election to treat transfer to foreign trust, etc., as taxable exchange”.
1986—[Pub. L. 99–514, title VI, § 641(b)], title XII, § 1248(b), Oct. 22, 1986, [100 Stat. 2283], 2584, added items 1059A and 1060 and renumbered former item 1060 as 1061.
1984—[Pub. L. 98–369, div. A, title I, § 53(d)], July 18, 1984, [98 Stat. 568], added item 1059 and renumbered former item 1059 as 1060.
1978—[Pub. L. 95–345, § 2(d)(2)], Aug. 15, 1978, [92 Stat. 483], added item 1058 and renumbered former item 1058 as 1059.
1976—[Pub. L. 94–455, title II, § 212(a)(2)], title X, 1015(c), Oct. 4, 1976, [90 Stat. 1546], 1618, added items 1056 and 1057 and renumbered former item 1056 as 1058.
1963—[Pub. L. 88–9, § 1(d)], Apr. 10, 1963, [77 Stat. 8], added item 1055 and renumbered former item 1055 as 1056.
1960—[Pub. L. 86–779, § 8(c)], Sept. 14, 1960, [74 Stat. 1003], renumbered former item 1054 as 1055 and added new item 1054.
