26 USC 1039 - Repealed. Pub. L. 101508, title XI, 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388521]
Section, added Pub. L. 91–172, title IX, § 910(a), Dec. 30, 1969, 83 Stat. 718; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to the recognition of gain on certain sales of low-income housing projects.
