Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle A
    Income Taxes
  4. chapter 1
    NORMAL TAXES AND SURTAXES
  5. subchapter O
    Gain or Loss on Disposition of Property
  6. part III
    COMMON NONTAXABLE EXCHANGES

Part III. COMMON NONTAXABLE EXCHANGES

  • § 1031 - Exchange of real property held for productive use or investment
  • § 1032 - Exchange of stock for property
  • § 1033 - Involuntary conversions
  • § 1034 - Repealed.
  • § 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  • § 1039 - Repealed.
  • § 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  • § 1044 - Repealed.
  • § 1045 - Rollover of gain from qualified small business stock to another qualified small business stock
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