26 U.S.C. § 1023
§ 1023. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed October 6, 2006 by the Public Law 109-304.
Every change, newest first (6)
- October 6, 2006Public Law 109-304
- December 24, 1980Public Law 96-589
- April 2, 1980Public Law 96-223
- October 4, 1976Tax Reform Act of 1976
- February 26, 1964Public Law 88-272
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
(1)
For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2).
(2)
For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.