SPECIAL RULES

  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. SPECIAL RULES

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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
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

Partnership interests held in connection with performance of services

Section
1062

Cross references