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
Table of Contents

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Table of Contents
1031.Exchange of real property held for productive use or investment.
1032.Exchange of stock for property.
1033.Involuntary conversions.
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.
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.
1045.Rollover of gain from qualified small business stock to another qualified small business stock.


Publication Title United States Code, 2018 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
Subchapter O - Gain or Loss on Disposition of Property
- Table Of Contents
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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