For the purpose of subtitle A of title 26, any transfer by private owners of land purchased or otherwise acquired by the Secretary with moneys from the land acquisition fund whether in the name of the United States or of the respective tribe, nation or band shall be deemed to be an involuntary conversion within the meaning of section 1033 of title 26.
(Pub. L. 96–420, §10, Oct. 10, 1980, 94 Stat. 1796; Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095.)
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Last modified: October 26, 2015