26 USC Subtitle A, CHAPTER 1, Subchapter O, PART IV: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter O-Gain or Loss on Disposition of PropertyPART IV-SPECIAL RULES

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PART IV-SPECIAL RULES

Sec.

[1051.

Repealed.]

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, 1057. Repealed.]

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.

Editorial Notes

Amendments

2017- Pub. L. 115–97, title I, §13309(b), Dec. 22, 2017, 131 Stat. 2131 , added items 1061 and 1062 and struck out former item 1061 "Cross references".

2014- Pub. L. 113–295, div. A, title II, §221(a)(78), Dec. 19, 2014, 128 Stat. 4049 , struck out item 1051 "Property acquired during affiliation".

2004- Pub. L. 108–357, title VIII, §886(b)(1)(B), Oct. 22, 2004, 118 Stat. 1641 , struck out item 1056 "Basis limitation for player contracts transferred in connection with the the sale of a franchise".

1997- Pub. L. 105–34, title XI, §1131(c)(5), Aug. 5, 1997, 111 Stat. 980 , struck out item 1057 "Election to treat transfer to foreign trust, etc., as taxable exchange".

1986- Pub. L. 99–514, title VI, §641(b), title XII, §1248(b), Oct. 22, 1986, 100 Stat. 2283 , 2584, added items 1059A and 1060 and renumbered former item 1060 as 1061.

1984- Pub. L. 98–369, div. A, title I, §53(d), July 18, 1984, 98 Stat. 568 , added item 1059 and renumbered former item 1059 as 1060.

1978- Pub. L. 95–345, §2(d)(2), Aug. 15, 1978, 92 Stat. 483 , added item 1058 and renumbered former item 1058 as 1059.

1976- Pub. L. 94–455, title II, §212(a)(2), title X, 1015(c), Oct. 4, 1976, 90 Stat. 1546 , 1618, added items 1056 and 1057 and renumbered former item 1056 as 1058.

1963- Pub. L. 88–9, §1(d), Apr. 10, 1963, 77 Stat. 8 , added item 1055 and renumbered former item 1055 as 1056.

1960- Pub. L. 86–779, §8(c), Sept. 14, 1960, 74 Stat. 1003 , renumbered former item 1054 as 1055 and added new item 1054.