TITLE 26 - US CODE - PART III - COMMON NONTAXABLE EXCHANGES

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TITLE 26 - US CODE - PART III - COMMON NONTAXABLE EXCHANGES

  • 26 USC 1031 - Exchange of property held for productive use or investment
  • 26 USC 1032 - Exchange of stock for property
  • 26 USC 1033 - Involuntary conversions
  • 26 USC 1034 - Repealed. Pub. L. 10534, title III, 312(b), Aug. 5, 1997, 111 Stat. 839]
  • 26 USC 1035 - Certain exchanges of insurance policies
  • 26 USC 1036 - Stock for stock of same corporation
  • 26 USC 1037 - Certain exchanges of United States obligations
  • 26 USC 1038 - Certain reacquisitions of real property
  • 26 USC 1039 - Repealed. Pub. L. 101508, title XI, 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388521]
  • 26 USC 1040 - Transfer of certain farm, etc., real property
  • 26 USC 1041 - Transfers of property between spouses or incident to divorce
  • 26 USC 1042 - Sales of stock to employee stock ownership plans or certain cooperatives
  • 26 USC 1043 - Sale of property to comply with conflict-of-interest requirements
  • 26 USC 1044 - Rollover of publicly traded securities gain into specialized small business investment companies
  • 26 USC 1045 - Rollover of gain from qualified small business stock to another qualified small business stock
‹ 26 USC 1024 - Renumbered 1023] up 26 USC 1031 - Exchange of property held for productive use or investment ›
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