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[§ 1044. Repealed. [Pub. L. 115–97, title I, § 13313(a)](/us/pl/115/97/tI/s13313/a), Dec. 22, 2017, [131 Stat. 2133](/us/stat/131/2133)]

Type Statute
Publication 2026-01-12
State In force
Department United States Congress
Source OLRC
articles Not indexed
Reform history JSON API

[§ 1044. Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]

Section, added Pub. L. 103–66, title XIII, § 13114(a), Aug. 10, 1993, 107 Stat. 430; amended Pub. L. 104–188, title I, § 1703(a), Aug. 20, 1996, 110 Stat. 1875, related to rollover of publicly traded securities gain into specialized small business investment companies.

Effective Date of Repeal

Repeal applicable to sales after Dec. 31, 2017, see section 13313(c) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 1016 of this title.

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