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 IV - Special Rules
Table of Contents

Download PDF
Table of Contents
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 Repealed.]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.Partnership interests held in connection with performance of services.
1062.Cross references.


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
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.