26 CFR Topic
Special Rules
June 25, 2020
§
1.1051-1
Basis of property acquired during affiliation
§
1.1052-1
Basis of property established by Revenue Act of 1932
§
1.1052-2
Basis of property established by Revenue Act of 1934
§
1.1052-3
Basis of property established by the Internal Revenue Code of 1939
§
1.1053-1
Property acquired before March 1, 1913
§
1.1054-1
Certain stock of Federal National Mortgage Association
§
1.1055-1
General rule with respect to redeemable ground rents
§
1.1055-2
Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent
§
1.1055-3
Basis of real property held subject to liabilities under a redeemable ground rent
§
1.1055-4
Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963
§
1.1059(e)-1
Non-pro rata redemptions
§
1.1059A-1
Limitation on taxpayer's basis or inventory cost in property imported from related persons
§
1.1060-1
Special allocation rules for certain asset acquisitions
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