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2018 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 III - Common Nontaxable Exchanges
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| sections 1031 to 1045 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
- Table of Contents
- Front Matter
- Sec. 1031 - Exchange of real 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- Sec. 1034 - Repealed.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- Sec. 1039 - Repealed.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- Sec. 1044 - Repealed. Pub. L. 115-97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133
- Sec. 1045 - Rollover of gain from qualified small business stock to another qualified small business stock
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