TITLE 26 - US CODE - PART IV - SPECIAL RULES
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TITLE 26 - US CODE - PART IV - SPECIAL RULES
26 USC 1051 - Property acquired during affiliation
26 USC 1052 - Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
26 USC 1053 - Property acquired before March 1, 1913
26 USC 1054 - Certain stock of Federal National Mortgage Association
26 USC 1055 - Redeemable ground rents
26 USC 1056 - Repealed. Pub. L. 108357, title VIII, 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
26 USC 1057 - Repealed. Pub. L. 10534, title XI, 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
26 USC 1058 - Transfers of securities under certain agreements
26 USC 1059 - Corporate shareholders basis in stock reduced by nontaxed portion of extraordinary dividends
26 USC 1059A - Limitation on taxpayers basis or inventory cost in property imported from related persons
26 USC 1060 - Special allocation rules for certain asset acquisitions
26 USC 1061 - Cross references
‹ 26 USC 1045 - Rollover of gain from qualified small business stock to another qualified small business stock
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26 USC 1051 - Property acquired during affiliation ›
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