26 USC Part III
COMMON NONTAXABLE EXCHANGES
October 30, 2020
§
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Repealed.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Repealed.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Repealed.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
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