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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter O
Part III
§ 1031. Exchange of real property held for productive use or investment
§ 1032. Exchange of stock for property
§ 1033. Involuntary conversions
[§ 1034. Repealed.
§ 1035. Certain exchanges of insurance policies
§ 1036. Stock for stock of same corporation
§ 1037. Certain exchanges of United States obligations
§ 1038. Certain reacquisitions of real property
[§ 1039. Repealed.
§ 1040. Transfer of certain farm, etc., real property
§ 1041. Transfers of property between spouses or incident to divorce
§ 1042. Sales of stock to employee stock ownership plans or certain cooperatives
§ 1043. Sale of property to comply with conflict-of-interest requirements
[§ 1044. Repealed.
§ 1045. Rollover of gain from qualified small business stock to another qualified small business stock
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