Title 26Part

Part IV—Special Rules

Contents

  1. [§1051. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049]
  2. § 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
  3. § 1053. Property acquired before March 1, 1913
  4. § 1054. Certain stock of Federal National Mortgage Association
  5. § 1055. Redeemable ground rents
  6. [§1056. Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
  7. [§1057. Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
  8. § 1058. Transfers of securities under certain agreements
  9. § 1059. Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
  10. § 1059A. Limitation on taxpayer's basis or inventory cost in property imported from related persons
  11. § 1060. Special allocation rules for certain asset acquisitions
  12. § 1061. Partnership interests held in connection with performance of services
  13. § 1062. Cross references