United States Code · Part

Part III — Common Nontaxable Exchanges

26 U.S.C. pt. ptIII

• § 1031 Exchange Of Real Property Held For Productive Use Or Investment
• § 1032 Exchange Of Stock For Property
• § 1033 Involuntary Conversions
• § 1034 Repealed. Pub. L. 105–34, Title Iii, § 312(b), Aug. 5, 1997, 111 Stat. 839]
• § 1035 Certain Exchanges Of Insurance Policies
• § 1036 Stock For Stock Of Same Corporation
• § 1037 Certain Exchanges Of United States Obligations
• § 1038 Certain Reacquisitions Of Real Property
• § 1039 Repealed. Pub. L. 101–508, Title Xi, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]
• § 1040 Transfer Of Certain Farm, Etc., Real Property
• § 1041 Transfers Of Property Between Spouses Or Incident To Divorce
• § 1042 Sales Of Stock To Employee Stock Ownership Plans Or Certain Cooperatives
• § 1043 Sale Of Property To Comply With Conflict-of-interest Requirements
• § 1044 Repealed. Pub. L. 115–97, Title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]
• § 1045 Rollover Of Gain From Qualified Small Business Stock To Another Qualified Small Business Stock