26 USC § 1002 - Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
---
identifier: "/us/usc/t26/s1002"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1002 - Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1002"
section_name: "Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "O"
subchapter_name: "Gain or Loss on Disposition of Property"
part_number: "I"
part_name: "DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 1002. Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
Section, , , related to the recognition of the entire amount of gain or loss determined under section 1001 on the sale or exchange of property.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective for taxable years beginning after , see , set out as an Effective Date of 1976 Amendment note under .