Title 26Part

Part III—Common Nontaxable Exchanges

Contents

  1. § 1031. Exchange of real property held for productive use or investment
  2. § 1032. Exchange of stock for property
  3. § 1033. Involuntary conversions
  4. [§1034. Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839]
  5. § 1035. Certain exchanges of insurance policies
  6. § 1036. Stock for stock of same corporation
  7. § 1037. Certain exchanges of United States obligations
  8. § 1038. Certain reacquisitions of real property
  9. [§1039. Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]
  10. § 1040. Transfer of certain farm, etc., real property
  11. § 1041. Transfers of property between spouses or incident to divorce
  12. § 1042. Sales of stock to employee stock ownership plans or certain cooperatives
  13. § 1043. Sale of property to comply with conflict-of-interest requirements
  14. [§1044. Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133]
  15. § 1045. Rollover of gain from qualified small business stock to another qualified small business stock