Section 1223

Internal revenue code 1223.

Section 1223. 197 related to examinations of aliens upon arrival in the united states prior to repeal by pub. A prior section 1223 act june 27 1952 ch. For repeal of section effective oct.

4 233 66 stat. 1 1998 and subsequent reenactment of section see note set out preceding section 1201 of this title. 100 525 4 b 1 3 oct.

Holding period of property. Code unannotated title 26. In determining the period for which the taxpayer has held property the acquisition of which resulted under section 1043 in the nonrecognition of any part of the gain realized on the.

Effective dates permanent reenactment of section effective july 1 2005 see section 1001 a 2 of pub. 477 title ii ch. Renumbered 206 a and amended pub.

Internal revenue code section 1223 2 holding period of property. Amendment was executed to reflect the probable intent of congress notwithstanding a second set of quotation marks around the text directed to be stricken. For purposes of this subtitle 1 in determining the period for which the taxpayer has held property received in an exchange there shall be included the period for which he held the property exchanged if under this.

1223 1 a an involuntary conversion described in section 1033 shall be considered an exchange of the property converted for the property acquired and i r c. 24 1988 102 stat. 99 500 101 b title ii 206 a formerly 206 oct.