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26 U.S.C. § 1063. - Cross references · Congress.wiki

U.S. Code/Title 26/§ 1063

Title 26

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26 U.S.C. § 1063.Chapter 1

§ 1063

Cross references

Title 26

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Subchapter: Gain or Loss on Disposition of Property

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((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 .

((2)) For recognition of gain or loss in connection with the construction of new vessels, see chapter 533 of title 46, United States Code.

Release: pl-119-73not60 (2026-01-23)