COMMON NONTAXABLE EXCHANGES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Gain or Loss on Disposition of Property
  7. COMMON NONTAXABLE EXCHANGES

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Section
1031

Exchange of real property held for productive use or investment

Section
1032

Exchange of stock for property

Section
1033

Involuntary conversions

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
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
1045

Rollover of gain from qualified small business stock to another qualified small business stock