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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)
Part III - Common Nontaxable Exchanges (Sections 1031 - 1045)
Table of Contents

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Metadata
Publication TitleUnited States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 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
- Table Of Contents
Date2015
Laws In Effect As Of DateJanuary 3, 2016
Positive LawNo
Dispositionstandard

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Sec.
1031.Exchange of property held for productive use or investment.
1032.Exchange of stock for property.
1033.Involuntary conversions.
[1034.Repealed.]
1035.Certain exchanges of insurance policies.
1036.Stock for stock of same corporation.
1037.Certain exchanges of United States obligations.
1038.Certain reacquisitions of real property.
[1039.Repealed.]
1040.Transfer of certain farm, etc., real property.
1041.Transfers of property between spouses or incident to divorce.
1042.Sales of stock to employee stock ownership plans or certain cooperatives.
1043.Sale of property to comply with conflict-of-interest requirements.
1044.Rollover of publicly traded securities gain into specialized small business investment companies.
1045.Rollover of gain from qualified small business stock to another qualified small business stock.

        

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