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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter O
Gain or Loss on Disposition of Property
part IV
SPECIAL RULES
§ 1059A
Limitation on taxpayer’s basis or inventory cost in property imported from related persons
notes
Limitation on taxpayer’s basis or inventory cost in property imported from related persons
U.S. Code
Notes
Statutory Notes and Related Subsidiaries
Effective Date
Puspan. L. 99–514, title XII, § 1248(c)
,
Oct. 22, 1986
,
100 Stat. 2584
, provided that:
“The amendments made by this section [enacting this section] shall apply to transactions entered into after
March 18, 1986
.”
