[§1034. Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 1034 as a whole

• 26 U.S.C. § 72(t)(8)(D)(i)(II)

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  (II) subsection (h) or (k) of section 1034⁴ (as in effect on the day before the date of the enactment of this paragraph) did not suspend the running of any period of time specified in section 1034⁴ (as so in effect) with respect to such individual on the day before the date the distribution is applied pursuant to subparagraph (A).
• 26 U.S.C. § 121(g)

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  (g) For purposes of this section, in the case of property the acquisition of which by the taxpayer resulted under section 1034¹ (as in effect on the day before the date of the enactment of this section) in the nonrecognition of any part of the gain realized on the sale or exchange of another residence, in determining the period for which the taxpayer has owned and used such property as the taxpayer’s principal residence, there shall be included the aggregate periods for which such other residence (and each prior residence taken into account under section 1223(6)¹ in determining the holding period of such property) had been so owned and used.
• 26 U.S.C. § 143(m)(6)(A)

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  (A) For purposes of paragraph (1), gain shall be taken into account whether or not recognized, and the adjusted basis of the taxpayer’s interest in the residence shall be determined without regard to sections 1033(b) and 1034(e) (as in effect on the day before the date of the enactment of the Taxpayer Relief Act of 1997) for purposes of determining gain.
• 26 U.S.C. § 512(a)(3)(D)

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  (D) If property used directly in the performance of the exempt function of an organization described in paragraph (7), (9), or (17) of section 501(c) is sold by such organization, and within a period beginning 1 year before the date of such sale, and ending 3 years after such date, other property is purchased and used by such organization directly in the performance of its exempt function, gain (if any) from such sale shall be recognized only to the extent that such organization’s sales price of the old property exceeds the organization’s cost of purchasing the other property. For purposes of this subparagraph, the destruction in whole or in part, theft, seizure, requisition, or condemnation of property, shall be treated as the sale of such property, and rules similar to the rules provided by subsections (b), (c), (e), and (j) of section 1034 (as in effect on the day before the date of the enactment of the Taxpayer Relief Act of 1997) shall apply.
• 26 U.S.C. § 1016(a)(7)

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  (7) in the case of a residence the acquisition of which resulted, under section 1034 (as in effect on the day before the date of the enactment of the Taxpayer Relief Act of 1997), in the nonrecognition of any part of the gain realized on the sale, exchange, or involuntary conversion of another residence, to the extent provided in section 1034(e) (as so in effect);