US Code - Part III: Common nontaxable exchanges

Section 1031 Exchange of property held for productive use or investment
Section 1032 Exchange of stock for property
Section 1033 Involuntary conversions
Section 1034 Repealed. Pub. L. 105-34, title III, Sec. 312(b), Aug. 5, 1997, 111 Stat. 839]
Section 1035 Certain exchanges of insurance policies
Section 1036 Stock for stock of same corporation
Section 1037 Certain exchanges of United States obligations
Section 1038 Certain reacquisitions of real property
Section 1039 Repealed. Pub. L. 101-508, title XI, Sec. 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388-521]
Section 1040 Transfer of certain farm, etc., real property
Section 1041 Transfers of property between spouses or incident to divorce
Section 1042 Sales of stock to employee stock ownership plans or certain cooperatives
Section 1043 Sale of property to comply with conflict-of-interest requirements
Section 1044 Rollover of publicly traded securities gain into specialized small business investment companies
Section 1045 Rollover of gain from qualified small business stock to another qualified small business stock

Basis rules of general application

Gain or loss on disposition of property

Special rules