2016 US Code
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
Table of Contents

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Table of Contents
Sec.
[1051.Repealed.]
1052.Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939.
1053.Property acquired before March 1, 1913.
1054.Certain stock of Federal National Mortgage Association.
1055.Redeemable ground rents.
[1056, 1057. Repealed.]
1058.Transfers of securities under certain agreements.
1059.Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends.
1059A.Limitation on taxpayer's basis or inventory cost in property imported from related persons.
1060.Special allocation rules for certain asset acquisitions.
1061.Cross references.

        

Publication Title United States Code, 2012 Edition, Supplement 4, 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
- Table Of Contents
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
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