United States Code · Part

Part IV — Special Rules

26 U.S.C. pt. ptIV

• § 1051 Repealed. Pub. L. 113–295, Div. A, Title Ii, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]
• § 1052 Basis Established By The Revenue Act Of 1932 Or 1934 Or By The Internal Revenue Code Of 1939
• § 1053 Property Acquired Before March 1, 1913
• § 1054 Certain Stock Of Federal National Mortgage Association
• § 1055 Redeemable Ground Rents
• § 1056 Repealed. Pub. L. 108–357, Title Viii, § 886(b)(1)(a), Oct. 22, 2004, 118 Stat. 1641]
• § 1057 Repealed. Pub. L. 105–34, Title Xi, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
• § 1058 Transfers Of Securities Under Certain Agreements
• § 1059 Corporate Shareholder’s Basis In Stock Reduced By Nontaxed Portion Of Extraordinary Dividends
• § 1060 Special Allocation Rules For Certain Asset Acquisitions
• § 1061 Partnership Interests Held In Connection With Performance Of Services
• § 1062 Gain From The Sale Or Exchange Of Qualified Farmland Property To Qualified Farmers
• § 1063 Cross References
• § 1059A Limitation On Taxpayer’s Basis Or Inventory Cost In Property Imported From Related Persons