Section
1081, acts Aug. 16, 1954, ch. 736, 68A Stat. 312;
Pub. L. 94–455, title XIX, §§ 1901(a)(132),
1906
(b)(13)(A), Oct. 4, 1976,
90 Stat. 1786, 1834, provided for nonrecognition of gain or loss on exchanges or distributions in obedience to orders of SEC.
Section
1082, acts Aug. 16, 1954, ch. 736, 68A Stat. 315;
Pub. L. 91–172, title VII, § 704(b)(3), Dec. 30, 1969,
83 Stat. 669;
Pub. L. 92–178, title III, § 303(c)(5), Dec. 10, 1971,
85 Stat. 522;
Pub. L. 94–455, title XIX, §§ 1901(b)(11)(C),
1906
(b)(13)(A),
1951
(c)(2)(B), title XXI, § 2124(a)(3)(C), Oct. 4, 1976,
90 Stat. 1795, 1834, 1840, 1917;
Pub. L. 97–34, title II, § 212(d)(2)(E), Aug. 13, 1981,
95 Stat. 239;
Pub. L. 99–514, title II, § 242(b)(1), Oct. 22, 1986,
100 Stat. 2181;
Pub. L. 101–508, title XI, § 11801(c)(6)(D), Nov. 5, 1990,
104 Stat. 1388–524, related to basis for determining gain or loss.
Section
1083, acts Aug. 16, 1954, ch. 736, 68A Stat. 317;
Pub. L. 94–455, title XIX, § 1901(a)(133), Oct. 4, 1976,
90 Stat. 1786, related to definitions for this part.