26 USC § 1034 - Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]
---
identifier: "/us/usc/t26/s1034"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1034 - Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1034"
section_name: "Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "O"
subchapter_name: "Gain or Loss on Disposition of Property"
part_number: "III"
part_name: "COMMON NONTAXABLE EXCHANGES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 1034. Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]
Section, acts , ; , , ; , , ; , , ; , , ; , , §§ 1901(a)(129), 1906(b)(13)(A), , 1834; , , ; , , §§ 404(c)(5), 405(a)–(c)(1), , 2871; , , ; , , §§ 112(b)(4), 122(a), (b), , 197; , , ; , , ; , , , related to rollover of gain on sale of principal residence.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to sales and exchanges after , with certain exceptions, see , set out as an Effective Date of 1997 Amendment note under .