There is a newer version of the US Code
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 IV - SPECIAL RULES (§§ 1051 - 1061)
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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 IV - SPECIAL RULES |
Contains | sections 1051 to 1061 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- 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- Section 1056 - Repealed.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- Section 1057 - Repealed.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
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