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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter O—Gain or Loss o...
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PART III—COMMON NONTAXABLE EXCHANGES (§§ 1031 –...
PART III—COMMON NONTAXABLE EXCHANGES (§§ 1031 – 1045)
§ 1031. Exchange of real property held for productive use or investment
§ 1032. Exchange of stock for property
§ 1033. Involuntary conversions
[§ 1034. Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]
§ 1035. Certain exchanges of insurance policies
§ 1036. Stock for stock of same corporation
§ 1037. Certain exchanges of United States obligations
§ 1038. Certain reacquisitions of real property
[§ 1039. Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]
§ 1040. Transfer of certain farm, etc., real property
§ 1041. Transfers of property between spouses or incident to divorce
§ 1042. Sales of stock to employee stock ownership plans or certain cooperatives
§ 1043. Sale of property to comply with conflict-of-interest requirements
[§ 1044. Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]
§ 1045. Rollover of gain from qualified small business stock to another qualified small business stock