Part III · COMMON NONTAXABLE EXCHANGES
Contents (15)
- Section 1031Exchange of property held for productive use or investment
- Section 1032Exchange of stock for property
- Section 1033Involuntary conversions
- Section 1034Repealed. Pub. L. 10534, title III, 312(b), Aug. 5, 1997, 111 Stat. 839]
- Section 1035Certain exchanges of insurance policies
- Section 1036Stock for stock of same corporation
- Section 1037Certain exchanges of United States obligations
- Section 1038Certain reacquisitions of real property
- Section 1039Repealed. Pub. L. 101508, title XI, 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388521]
- Section 1040Transfer of certain farm, etc., real property
- Section 1041Transfers of property between spouses or incident to divorce
- Section 1042Sales of stock to employee stock ownership plans or certain cooperatives
- Section 1043Sale of property to comply with conflict-of-interest requirements
- Section 1044Rollover of publicly traded securities gain into specialized small business investment companies
- Section 1045Rollover of gain from qualified small business stock to another qualified small business stock