26 USC 1041
§ 1041 - Transfers of property between spouses or incident to divorce
- § 1041 - Transfers of property between spouses or incident to divorce
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter O— Gain or Loss on Disposition of Property
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date
- Plan Amendments Not Required Until January 1, 1989