---
kind: "section"
citation: "26 U.S.C. § 1044"
title: "26"
title_heading: "Internal Revenue Code"
number: "1044"
heading: "Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/1044"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter O — Gain or Loss on Disposition of Property"
  - "Part III — Common Nontaxable Exchanges"
---

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 Repealed.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 L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133 — repealed]



## Notes

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.

### Statutory Notes and Related Subsidiaries

### 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.