Subjgrp 4. Common Nontaxable Exchanges
- § 1.1031-0 - Table of contents.
- § 1.1031(a)-1 - Property held for productive use in trade or business or for investment.
- § 1.1031(a)-2 - Additional rules for exchanges of personal property.
- § 1.1031(a)-3 - Definition of real property.
- § 1.1031(b)-1 - Receipt of other property or money in tax-free exchange.
- § 1.1031(b)-2 - Safe harbor for qualified intermediaries.
- § 1.1031(c)-1 - Nonrecognition of loss.
- § 1.1031(d)-1 - Property acquired upon a tax-free exchange.
- § 1.1031(d)-1T - Coordination of section 1060 with section 1031 (temporary).
- § 1.1031(d)-2 - Treatment of assumption of liabilities.
- § 1.1031(e)-1 - Exchange of livestock of different sexes.
- § 1.1031(j)-1 - Exchanges of multiple properties.
- § 1.1031(k)-1 - Treatment of deferred exchanges.
- § 1.1032-1 - Disposition by a corporation of its own capital stock.
- § 1.1032-2 - Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations.
- § 1.1032-3 - Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision.
- § 1.1033(a)-1 - Involuntary conversions; nonrecognition of gain.
- § 1.1033(a)-2 - Involuntary conversion into similar property, into money or into dissimilar property.
- § 1.1033(a)-3 - Involuntary conversion of principal residence.
- § 1.1033(b)-1 - Basis of property acquired as a result of an involuntary conversion.
- § 1.1033(c)-1 - Disposition of excess property within irrigation project deemed to be involuntary conversion.
- § 1.1033(d)-1 - Destruction or disposition of livestock because of disease.
- § 1.1033(e)-1 - Sale or exchange of livestock solely on account of drought.
- § 1.1033(g)-1 - Condemnation of real property held for productive use in trade or business or for investment.
- § 1.1033(h)-1 - Effective date.
- § 1.1035-1 - Certain exchanges of insurance policies.
- § 1.1036-1 - Stock for stock of the same corporation.
- § 1.1037-1 - Certain exchanges of United States obligations.
- § 1.1038-1 - Reacquisitions of real property in satisfaction of indebtedness.
- § 1.1038-2 - Reacquisition and resale of property used as a principal residence.
- § 1.1038-3 - Election to have section 1038 apply for taxable years beginning after December 31, 1957.
- § 1.1039-1 - Certain sales of low-income housing projects.
- § 1.1041-1T - Treatment of transfer of property between spouses or incident to divorce (temporary).
- § 1.1041-2 - Redemptions of stock.
- § 1.1042-1T - Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary).
- § 1.1044(a)-1 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
- § 1.1045-1 - Application to partnerships.