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2003 U.S. 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
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- 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- Sec. 1057 - Repealed. Pub. L. 105-34, title XI, ยง1131(c)(2), Aug. 5, 1997, 111 Stat. 980
- 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
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