26 CFR Topic
Common Nontaxable Exchanges
June 25, 2020
§
1.1031(j)-1
Exchanges of multiple properties
§
1.1031(k)-1
Treatment of deferred exchanges
§
1.1041-2
Redemptions of stock
§
1.1042-1T
Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary)
§
1.1031-0
Table of contents
§
1.1031(a)-1
Property held for productive use in trade or business or for investment
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1.1031(a)-2
Additional rules for exchanges of personal property
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1.1031(b)-1
Receipt of other property or money in tax-free exchange
§
1.1031(b)-2
Safe harbor for qualified intermediaries
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1.1031(c)-1
Nonrecognition of loss
§
1.1031(d)-1
Property acquired upon a tax-free exchange
§
1.1031(d)-1T
Coordination of section 1060 with section 1031 (temporary)
§
1.1031(d)-2
Treatment of assumption of liabilities
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1.1031(e)-1
Exchange of livestock of different sexes
§
1.1032-1
Disposition by a corporation of its own capital stock
§
1.1032-2
Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations
§
1.1032-3
Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision
§
1.1033(a)-1
Involuntary conversions; nonrecognition of gain
§
1.1033(a)-2
Involuntary conversion into similar property, into money or into dissimilar property
§
1.1033(a)-3
Involuntary conversion of principal residence
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1.1033(b)-1
Basis of property acquired as a result of an involuntary conversion
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1.1033(c)-1
Disposition of excess property within irrigation project deemed to be involuntary conversion
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1.1033(d)-1
Destruction or disposition of livestock because of disease
§
1.1033(e)-1
Sale or exchange of livestock solely on account of drought
§
1.1033(g)-1
Condemnation of real property held for productive use in trade or business or for investment
§
1.1033(h)-1
Effective date
§
1.1035-1
Certain exchanges of insurance policies
§
1.1036-1
Stock for stock of the same corporation
§
1.1037-1
Certain exchanges of United States obligations
§
1.1038-1
Reacquisitions of real property in satisfaction of indebtedness
§
1.1038-2
Reacquisition and resale of property used as a principal residence
§
1.1038-3
Election to have section 1038 apply for taxable years beginning after December 31, 1957
§
1.1039-1
Certain sales of low-income housing projects
§
1.1041-1T
Treatment of transfer of property between spouses or incident to divorce (temporary)
§
1.1044(a)-1
Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993
§
1.1045-1
Application to partnerships
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