Special Rules
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1051-1 Basis of property acquired during affiliation.
- § 1.1052-1 Basis of property established by Revenue Act of 1932.
- § 1.1052-2 Basis of property established by Revenue Act of 1934.
- § 1.1052-3 Basis of property established by the Internal Revenue Code of 1939.
- § 1.1053-1 Property acquired before March 1, 1913.
- § 1.1054-1 Certain stock of Federal National Mortgage Association.
- § 1.1055-1 General rule with respect to redeemable ground rents.
- § 1.1055-2 Determination of amount realized on the transfer of the right to hold real…
- § 1.1055-3 Basis of real property held subject to liabilities under a redeemable ground…
- § 1.1055-4 Basis of redeemable ground rent reserved or created in connection with…
- § 1.1059(e)-1 Non-pro rata redemptions.
- § 1.1059A-1 Limitation on taxpayer's basis or inventory cost in property imported from…
- § 1.1060-1 Special allocation rules for certain asset acquisitions.
- § 1.1061-0 Table of contents.
- § 1.1061-1 Section 1061 definitions.
- § 1.1061-2 Applicable partnership interests and applicable trades or businesses.
- § 1.1061-3 Exceptions to the definition of an API.
- § 1.1061-4 Section 1061 computations.
- § 1.1061-5 Section 1061(d) transfers to related persons.
- § 1.1061-6 Reporting rules.
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