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2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter O - Gain or Loss on Disposition of Property (§§ 1001 - 1111)
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Metadata
Publication Title | United States Code, 2012 Edition, 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 Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property |
Contains | sections 1001 to 1111 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Part I - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS (§§ 1001 - 1002)
- Part II - BASIS RULES OF GENERAL APPLICATION (§§ 1011 - 1024)
- Table Of Contents
- Front Matter
- Section 1011 - Adjusted basis for determining gain or loss
- Section 1012 - Basis of property—cost
- Section 1013 - Basis of property included in inventory
- Section 1014 - Basis of property acquired from a decedent
- Section 1015 - Basis of property acquired by gifts and transfers in trust
- Section 1016 - Adjustments to basis
- Section 1017 - Discharge of indebtedness
- Section 1018 - Repealed. Pub. L. 96-589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
- Section 1019 - Property on which lessee has made improvements
- Section 1020 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
- Section 1021 - Sale of annuities
- Section 1022 - Repealed. Pub. L. 111-312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
- Section 1023 - Cross references
- Section 1024 - Renumbered §1023
- Part III - COMMON NONTAXABLE EXCHANGES (§§ 1031 - 1045)
- Table Of Contents
- Front Matter
- Section 1031 - Exchange of property held for productive use or investment
- Section 1032 - Exchange of stock for property
- Section 1033 - Involuntary conversions
- Section 1034 - Repealed. Pub. L. 105-34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839
- Section 1035 - Certain exchanges of insurance policies
- Section 1036 - Stock for stock of same corporation
- Section 1037 - Certain exchanges of United States obligations
- Section 1038 - Certain reacquisitions of real property
- Section 1039 - Repealed. Pub. L. 101-508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388-521
- Section 1040 - Transfer of certain farm, etc., real property
- Section 1041 - Transfers of property between spouses or incident to divorce
- Section 1042 - Sales of stock to employee stock ownership plans or certain cooperatives
- Section 1043 - Sale of property to comply with conflict-of-interest requirements
- Section 1044 - Rollover of publicly traded securities gain into specialized small business investment companies
- Section 1045 - Rollover of gain from qualified small business stock to another qualified small business stock
- Part IV - SPECIAL RULES (§§ 1051 - 1061)
- Table Of Contents
- Front Matter
- Section 1051 - Property acquired during affiliation
- Section 1052 - Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- Section 1053 - Property acquired before March 1, 1913
- Section 1054 - Certain stock of Federal National Mortgage Association
- Section 1055 - Redeemable ground rents
- Section 1056 - Repealed. Pub. L. 108-357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641
- Section 1057 - Repealed. Pub. L. 105-34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
- Section 1058 - Transfers of securities under certain agreements
- Section 1059 - Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
- Section 1059A - Limitation on taxpayer's basis or inventory cost in property imported from related persons
- Section 1060 - Special allocation rules for certain asset acquisitions
- Section 1061 - Cross references
- Part V - REPEALED (§§ 1071)
- Part VI - REPEALED (§§ 1081 - 1083)
- Part VII - WASH SALES; STRADDLES (§§ 1091 - 1092)
- Part VIII - REPEALED (§§ 1101 - 1103)
- Part IX - REPEALED (§§ 1111)
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