# 26 U.S.C. § 1063: Cross references

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1063>. Cite pinpoints as 26 U.S.C. § 1063(a)(1).

## § 1063(1)

For nonrecognition of gain in connection with the transfer of obsolete vessels to the Maritime Administration under chapter 573 of title 46, United States Code, see section 57307 of title 46.

## § 1063(2)

For recognition of gain or loss in connection with the construction of new vessels, see chapter 533 of title 46, United States Code.

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 311
- 1960-09-14: [Pub. L. 86-779](/26/act/86-779.md), 74 Stat. 1003
- 1963-04-10: [Pub. L. 88-9](/26/act/88-9.md), 77 Stat. 7
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1545
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1618
- 1978-08-15: [Pub. L. 95-345](/26/act/95-345.md), 92 Stat. 482
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 565
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2282
- 2006-10-06: [Pub. L. 109-304](/26/act/109-304.md), 120 Stat. 1708
- 2017-12-22: [Pub. L. 115-97](/26/act/115-97.md), 131 Stat. 2130
- 2025-07-04: [Pub. L. 119-21](/26/act/119-21.md), 139 Stat. 248