26 USC § 1051 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]
---
identifier: "/us/usc/t26/s1051"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1051 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1051"
section_name: "Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "O"
subchapter_name: "Gain or Loss on Disposition of Property"
part_number: "IV"
part_name: "SPECIAL RULES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 1051. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]
Section, , ; , §§ 1901(a)(131), 1906(b)(13)(A), , , 1834, related to property acquired by a corporation during affiliation.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .