Section 1081, acts Aug. 16, 1954, ch. 736, 68A Stat. 312; Pub. L. 94-455, title XIX, Sections 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, Section 704(b)(3), Dec. 30, 1969, 83 Stat. 669; Pub. L. 92-178, title III, Section 303(c)(5), Dec. 10, 1971, 85 Stat. 522; Pub. L. 94-455, title XIX, Sections 1901(b)(11)(C), 1906(b)(13)(A), 1951(c)(2)(B), title XXI, Section 2124(a)(3)(C), Oct. 4, 1976, 90 Stat. 1795, 1834, 1840, 1917; Pub. L. 97-34, title II, Section 212(d)(2)(E), Aug. 13, 1981, 95 Stat. 239; Pub. L. 99-514, title II, Section 242(b)(1), Oct. 22, 1986, 100 Stat. 2181; Pub. L. 101-508, title XI, Section 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, Section 1901(a)(133), Oct. 4, 1976, 90 Stat. 1786, related to definitions for this part.

Effective Date of Repeal

Repeal effective as if included in the provisions of the Energy Policy Act of 2005, Pub. L. 109-58, to which it relates, but not applicable with respect to any transaction ordered in compliance with the Public Utility Holding Company Act of 1935 (15 U.S.C. 79 et seq.) before that Act's repeal, see section 402(m) of Pub. L. 109-135, set out as an Effective and Termination Dates of 2005 Amendments note under section 23 of this title.

PART VII - WASH SALES; STRADDLES

Sec.

1091.

Loss from wash sales of stock or securities.

1092.

Straddles.

Amendments

1981 - Pub. L. 97-34, title V, Section 501(d)(1), (2), Aug. 13, 1981, 95 Stat. 326, 327, substituted as part heading "WASH SALES; STRADDLES" for "WASH SALES OF STOCK OR SECURITIES" and added item 1092.