Internal Revenue Code – Subtitle A: Chapter 1: Subchapter O: Part IV


Part IV - Special Rules

Section 1051 - Property Acquired During Affiliation

Section 1052 - Basis Established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939

Section 1053 - Property Acquired Before March 1, 1913

Section 1054 - Certain Stock of Federal National Mortgage Association

Section 1055 - Redeemable Ground Rents

Section 1056 - Repealed

Section 1057 - Repealed

Section 1058 - Transfers of Securities Under Certain Agreements

Section 1059 - Corporate Shareholder's Basis in Stock Reduced by Nontaxed Portion of Extraordinary Dividends

Section 1059A - Limitation on Taxpayer's Basis or Inventory Cost in Property Imported from Related Persons

Section 1060 - Special Allocation Rules for Certain Asset Acquisitions

Section 1061 - Cross References