26 USC 84
§ 84 - Transfer of appreciated property to political organizations
- § 84 - Transfer of appreciated property to political organizations
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date
- Nonrecognition of Gain or Loss Where Organization Sold Contributed Property Before August 2, 1973