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2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter O - Gain or Loss on Disposition of Property (Sections 1001 - 1111)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Part I - Determination of Amount of and Recognition of Gain or Loss (Sections 1001 - 1002)
- Part II - Basis Rules of General Application (Sections 1011 - 1024)
- Table of Contents
- Front Matter
- Sec. 1011 - Adjusted basis for determining gain or loss
- Sec. 1012 - Basis of property-cost
- Sec. 1013 - Basis of property included in inventory
- Sec. 1014 - Basis of property acquired from a decedent
- Sec. 1015 - Basis of property acquired by gifts and transfers in trust
- Sec. 1016 - Adjustments to basis
- Sec. 1017 - Discharge of indebtedness
- Sec. 1018 - Repealed. Pub. L. 96-589, §6(h)(1), Dec. 24, 1980, 94 Stat. 3410
- Sec. 1019 - Property on which lessee has made improvements
- Sec. 1020 - Repealed. Pub. L. 94-455, title XIX, §1901(a)(125), Oct. 4, 1976, 90 Stat. 1784
- Sec. 1021 - Sale of annuities
- Sec. 1022 - Repealed. Pub. L. 111-312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
- Sec. 1023 - Cross references
- Sec. 1024 - Renumbered §1023
- Part III - Common Nontaxable Exchanges (Sections 1031 - 1045)
- Table of Contents
- Front Matter
- Sec. 1031 - Exchange of property held for productive use or investment
- Sec. 1032 - Exchange of stock for property
- Sec. 1033 - Involuntary conversions
- Sec. 1034 - Repealed. Pub. L. 105-34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839
- Sec. 1035 - Certain exchanges of insurance policies
- Sec. 1036 - Stock for stock of same corporation
- Sec. 1037 - Certain exchanges of United States obligations
- Sec. 1038 - Certain reacquisitions of real property
- Sec. 1039 - Repealed. Pub. L. 101-508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388-521
- Sec. 1040 - Transfer of certain farm, etc., real property
- Sec. 1041 - Transfers of property between spouses or incident to divorce
- Sec. 1042 - Sales of stock to employee stock ownership plans or certain cooperatives
- Sec. 1043 - Sale of property to comply with conflict-of-interest requirements
- Sec. 1044 - Rollover of publicly traded securities gain into specialized small business investment companies
- Sec. 1045 - Rollover of gain from qualified small business stock to another qualified small business stock
- Part IV - Special Rules (Sections 1051 - 1061)
- Table of Contents
- Front Matter
- Sec. 1051 - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049
- 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 - Repealed. Pub. L. 108-357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641
- Sec. 1057 - Repealed. Pub. L. 105-34, title XI, §1131(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
- Part V - Repealed (Sections 1071 - 1071)
- Part VI - Repealed (Sections 1081 - 1083)
- Part VII - Wash Sales; Straddles (Sections 1091 - 1092)
- Part VIII - Repealed (Sections 1101 - 1103)
- Part IX - Repealed (Sections 1111 - 1111)
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