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U.S Code last checked for updates: Nov 22, 2024
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Title 26
Subtitle A
Chapter 1
Subchapter O
Part III
§ 1031. Exchange of real propert...
§ 1033. Involuntary conversions...
§ 1031. Exchange of real propert...
§ 1033. Involuntary conversions...
U.S. Code
Notes
§ 1032.
Exchange of stock for property
(a)
Nonrecognition of gain or loss
(b)
Basis
(
Aug. 16, 1954, ch. 736
,
68A Stat. 303
;
Pub. L. 98–369, div. A, title I, § 57(a)
,
July 18, 1984
,
98 Stat. 574
;
Pub. L. 106–554, § 1(a)(7) [title IV, § 401(c)]
,
Dec. 21, 2000
,
114 Stat. 2763
, 2763A–649.)
cite as:
26 USC 1032
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