1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter O - Gain or Loss on Disposition of Property
  6. Part III - COMMON NONTAXABLE EXCHANGES
  7. 26 USC § 1039
26 USC § 1039
Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521
October 30, 2020
USC
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§ 1038 Certain reacquisitions of real property
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§ 1040 Transfer of certain farm, etc., real property

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