26 U.S.C. 751: Unrealized receivables and inventory items

2018

• Pub. L. 115–141 substituted "and sections" for "and, sections" in two places in concluding provisions. (Consolidated Appropriations Act, 2018) Law text · (c)

2004

• Pub. L. 108–357 inserted "and" at end of par. (2), redesignated par. (4) as (3) and substituted "paragraph (1) or (2)" for "paragraph (1), (2), or (3)", and struck out former par. (3) which read as follows: "any other property of the partnership which, if sold or exchanged by… (American Jobs Creation Act of 2004) Law text · (d)

1999

• Pub. L. 106–170 substituted "section 1221(a)(1)" for "section 1221(1)". (Ticket to Work and Work Incentives Improvement Act of 1999) Law text · (d)

1998

• Pub. L. 105–206 substituted "731, 732," for "731" wherever appearing in concluding provisions. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)

1997

• Pub. L. 105–34, §1062(a), amended par. (2) generally. Prior to amendment, par. (2) read as follows: "inventory items of the partnership which have appreciated substantially in value,". (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §1062(b)(1)(A), added subpars. (A) and (B) and struck out former subpars. (A) and (B) which read as follows: (Taxpayer Relief Act of 1997) Law text · (b)
• Pub. L. 105–34, §1062(b)(1)(B), added par. (3). (Taxpayer Relief Act of 1997) Law text · (b)
• Pub. L. 105–34, §1062(b)(2), amended heading and text of subsec. (d) generally. Prior to amendment, subsec. (d) consisted of pars. (1) and (2) relating to inventory items which have appreciated substantially in value. (Taxpayer Relief Act of 1997) Law text · (d)

1993

• Pub. L. 103–66, §13262(b)(1), in concluding provisions, substituted "section 731 or 741" for "section 731, 736, or 741" in two places and ", sections 731 and 741 (but not for purposes of section 736)" for "sections 731, 736, and 741" in two places. · (c)
• Pub. L. 103–66, §13206(e)(1), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: "Inventory items of the partnership shall be considered to have appreciated substantially in value if their fair market value exceeds— · (d)
• Pub. L. 103–66, §13262(b)(2)(A), substituted "sections 731 and 741" for "sections 731, 736, and 741". · (e)

1986

• Pub. L. 99–514, §1899A(19), substituted "section 617(f)(2)), stock" for "section 617(f)(2), stock" in second sentence. · (c)
• Pub. L. 99–514, §201(d)(10), struck out "section 1245 recovery property (as defined in section 1245(a)(5))," before "stock in certain foreign corporations" in second sentence. · (c)

1984

• Pub. L. 98–369, §492(b)(4), struck out "farm recapture property (as defined in section 1251(e)(1))," before "farm land", and "1251(c)," after "1250(a)," in second sentence. · (c)
• Pub. L. 98–369, §43(c)(3), inserted last sentence. · (c)
• Pub. L. 98–369, §76(a), added subsec. (f). · (f)

1983

• Pub. L. 97–448 inserted reference to section 1245 recovery property (as defined in section 1245(a)(5)) in second sentence. · (c)

1978

• Pub. L. 95–618 substituted "oil, gas, or geothermal property" for "oil or gas property" in second sentence. · (c)
• Pub. L. 95–600 added subsec. (e). · (e)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (b)
• Pub. L. 94–455, §§205(b), 1042(c)(2), 1101(d)(2), 1901(a)(93), 2110(a), in second sentence, inserted reference to stock in a DISC (as described in section 992(a)), reference to stock in certain foreign corporations (as described in section 1248), and reference to farm land (as defined … · (c)

1969

• Pub. L. 91–172, in second sentence, substituted "section 1250 property (as defined in section 1250(c)), farm recapture property (as defined in section 1251(e)(1)), and farm land (as defined in section 1252(a))", and "1250(a), 1251(c), or 1252(a)", for "and section 1250 property (as def… · (c)

1966

• Pub. L. 89–570, in second sentence, inserted reference to mining property (as defined in section 617(f)(2)) and to section 617(d)(1). · (c)

1964

• Pub. L. 88–272, in second sentence, inserted reference to section 1250. · (c)

1962

• Pub. L. 87–834, §13(f)(1), defined "unrealized receivables" for purposes of this section and section 731, 736, and 741, as including section 1245 property, but only to the extent of the amount which would be treated as gain to which section 1245(a) would apply if (at the time of the tr… · (c)
• Pub. L. 87–834, §14(b)(2), added subpar. (C), redesignated former subpar. (C) as (D), and substituted "subparagraph (A), (B), or (C)" for "subparagraph (A) or (B)". · (d)