26 USC Part IV
SPECIAL RULES
October 30, 2020
§
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Repealed.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Repealed.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Repealed.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
§
1059A
Limitation on taxpayer's basis or inventory cost in property imported from related persons
§
1060
Special allocation rules for certain asset acquisitions
§
1061
Partnership interests held in connection with performance of services
§
1062
Cross references
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