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 Repealed.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 Repealed.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 Repealed.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