CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter O— Gain or Loss on Disposition of Property
PART IV— SPECIAL RULES
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 1051. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128…
- § 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue…
- § 1053. Property acquired before March 1, 1913
- § 1054. Certain stock of Federal National Mortgage Association
- § 1055. Redeemable ground rents
- § 1056. Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat.…
- § 1057. Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
- § 1058. Transfers of securities under certain agreements
- § 1059. Corporate shareholder’s basis in stock reduced by nontaxed portion of…
- § 1059A. Limitation on taxpayer’s basis or inventory cost in property imported from…
- § 1060. Special allocation rules for certain asset acquisitions
- § 1061. Partnership interests held in connection with performance of services
- § 1062. Gain from the sale or exchange of qualified farmland property to qualified farmers
- § 1063. Cross references
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