# 26 U.S.C. § 1023: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1023>. Cite pinpoints as 26 U.S.C. § 1023(a)(1).

## § 1023(1)

For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2).

## § 1023(2)

For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.

## Connections

Cites: § 301 Distributions of property

Cited by: none

Derived from: 1939 § 113(e)

## Prior provisions

- A prior section 1023, added Pub. L. 94–455, title XX, § 2005(a)(2), Oct. 4, 1976, 90 Stat. 1872; amended Pub. L. 95–600, title V, § 515(3), (4), title VII, § 702(c)(2)–(4), (6)–(8), Nov. 6, 1978, 92 Stat. 2884, 2926–2928, related to carryover basis for certain property acquired from a decedent dying after Dec. 31, 1979, prior to repeal by Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299. The repeal was achieved by repealing section 2005(a)(2) of Pub. L. 94–455 and the amendment made thereby, which had enacted prior section 1023.

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 302
- 1964-02-26: [Pub. L. 88-272](/26/act/88-272.md), 78 Stat. 92
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1784
- 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 299
- 1980-12-24: [Pub. L. 96-589](/26/act/96-589.md), 94 Stat. 3410
- 2006-10-06: [Pub. L. 109-304](/26/act/109-304.md), 120 Stat. 1708