There is a newer version of the US Code
1996 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter O - Gain or Loss on Disposition of Property
PART IV - SPECIAL RULES
View MetadataMetadata
Publication Title | United States Code, 1994 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property PART IV - SPECIAL RULES |
Contains | sections 1051 to 1061 |
Date | 1996 |
Laws in Effect as of Date | January 6, 1997 |
Positive Law | No |
Disposition | standard |
- Sec. 1051 - Property acquired during affiliation
- Sec. 1052 - Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- Sec. 1053 - Property acquired before March 1, 1913
- Sec. 1054 - Certain stock of Federal National Mortgage Association
- Sec. 1055 - Redeemable ground rents
- Sec. 1056 - Basis limitation for player contracts transferred in connection with the sale of a franchise
- Sec. 1057 - Election to treat transfer to foreign trust, etc., as taxable exchange
- Sec. 1058 - Transfers of securities under certain agreements
- Sec. 1059 - Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
- Sec. 1059A - Limitation on taxpayer's basis or inventory cost in property imported from related persons
- Sec. 1060 - Special allocation rules for certain asset acquisitions
- Sec. 1061 - Cross references
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.