Part IV · SPECIAL RULES
Contents (14)
- Section 1051Property acquired during affiliation
- Section 1052Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- Section 1053Property acquired before March 1, 1913
- Section 1054Certain stock of Federal National Mortgage Association
- Section 1055Redeemable ground rents
- Section 1056Repealed. Pub. L. 108357, title VIII, 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
- Section 1057Repealed. Pub. L. 10534, title XI, 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
- Section 1058Transfers of securities under certain agreements
- Section 1059Corporate shareholders basis in stock reduced by nontaxed portion of extraordinary dividends
- Section 1059ALimitation on taxpayers basis or inventory cost in property imported from related persons
- Section 1060Special allocation rules for certain asset acquisitions
- Section 1061Cross references
- Section 1062Gain from the sale or exchange of qualified farmland property to qualified farmers
- Section 1063Cross references