TITLE 26 - US CODE - PART IV - SPECIAL RULES
- 26 USC 1051 - Property acquired during affiliation
- 26 USC 1052 - Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- 26 USC 1053 - Property acquired before March 1, 1913
- 26 USC 1054 - Certain stock of Federal National Mortgage Association
- 26 USC 1055 - Redeemable ground rents
- 26 USC 1056 - Repealed. Pub. L. 108357, title VIII, 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
- 26 USC 1057 - Repealed. Pub. L. 10534, title XI, 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
- 26 USC 1058 - Transfers of securities under certain agreements
- 26 USC 1059 - Corporate shareholders basis in stock reduced by nontaxed portion of extraordinary dividends
- 26 USC 1059A - Limitation on taxpayers basis or inventory cost in property imported from related persons
- 26 USC 1060 - Special allocation rules for certain asset acquisitions
- 26 USC 1061 - Cross references