Part IV. SPECIAL RULES
- § 1051 - Repealed.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
- § 1054 - Certain stock of Federal National Mortgage Association
- § 1055 - Redeemable ground rents
- § 1056 - Repealed.
- § 1057 - Repealed.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