26 USC § 1018 - Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
---
identifier: "/us/usc/t26/s1018"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1018 - Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1018"
section_name: "Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "O"
subchapter_name: "Gain or Loss on Disposition of Property"
part_number: "II"
part_name: "BASIS RULES OF GENERAL APPLICATION"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 1018. Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
Section, acts , ; , , , provided for adjustment of capital structure before .
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective , but not to apply to proceedings under Title 11, Bankruptcy, commenced before , see , set out as an Effective Date of 1980 Amendment note under .