26 U.S.C. § 1056
Section 1056 · Repealed. Pub. L. 108357, title VIII, 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
Applied in 6 court decisions — leading case Laird v. United States (1977)
Most recently applied in Selig v. United States (July 1984)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Section, added Pub. L. 94–455, title II, § 212(a)(1), Oct. 4, 1976, 90 Stat. 1545; amended Pub. L. 99–514, title VI, § 631(e)(13), Oct. 22, 1986, 100 Stat. 2275, related to basis limitation for player contracts transferred in connection with the sale of a franchise. A prior section 1056 was renumbered section 1061 of this title.