US Code - 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Section 1056 Repealed. Pub. L. 108-357, title VIII, Sec. 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
Section 1057 Repealed. Pub. L. 105-34, title XI, Sec. 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
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

Common nontaxable exchanges

Gain or loss on disposition of property

Repealed]