26 USC § 1022 - Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
---
identifier: "/us/usc/t26/s1022"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1022 - Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1022"
section_name: "Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]"
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status: "repealed"
---
# [§ 1022. Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
Section, added , , , related to treatment of property acquired from a decedent dying after .
A prior section 1022, added , , , dealt with the increase in basis with respect to certain foreign personal holding company stock or securities, prior to repeal by , , , applicable with respect to stock or securities acquired from a decedent dying after .
Another prior section 1022, , , relating to cross references, was renumbered section 1023.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal of section applicable to estates of decedents dying, and transfers made after , except as otherwise provided, see , set out as an Effective and Termination Dates of 2010 Amendment note under .