26 USC § 1044 - Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]
---
identifier: "/us/usc/t26/s1044"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1044 - Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1044"
section_name: "Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]"
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status: "repealed"
---
# [§ 1044. Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]
Section, added , , ; amended , , , related to rollover of publicly traded securities gain into specialized small business investment companies.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to sales after , see , set out as an Effective Date of 2017 Amendment note under .