There Is a Newer Version
of
this Part
2020 U.S. 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
United States Code, 2018 Edition, Supplement 2, 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 IV - SPECIAL RULES |
sections 1051 to 1062 |
2020 |
January 13, 2021 |
No |
standard |
- Table of Contents
- Front Matter
- Sec. 1051 - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049
- Sec. 1052 - Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- Sec. 1053 - Property acquired before March 1, 1913
- Sec. 1054 - Certain stock of Federal National Mortgage Association
- Sec. 1055 - Redeemable ground rents
- Sec. 1056 - Repealed. Pub. L. 108-357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641
- Sec. 1057 - Repealed. Pub. L. 105-34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
- Sec. 1058 - Transfers of securities under certain agreements
- Sec. 1059 - Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
- Sec. 1059A - Limitation on taxpayer's basis or inventory cost in property imported from related persons
- Sec. 1060 - Special allocation rules for certain asset acquisitions
- Sec. 1061 - Partnership interests held in connection with performance of services
- Sec. 1062 - Cross references
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.