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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)
Part III - COMMON NONTAXABLE EXCHANGES (§§ 1031 - 1045)
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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 PART III - COMMON NONTAXABLE EXCHANGES |
Contains | sections 1031 to 1045 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- 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- Section 1034 - Repealed.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- Section 1039 - Repealed.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
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