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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter O
Part IV
[§ 1051. Repealed.
§ 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
§ 1053. Property acquired before
§ 1054. Certain stock of Federal National Mortgage Association
§ 1055. Redeemable ground rents
[§ 1056. Repealed.
[§ 1057. Repealed.
§ 1058. Transfers of securities under certain agreements
§ 1059. Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
§ 1059A. Limitation on taxpayer’s basis or inventory cost in property imported from related persons
§ 1060. Special allocation rules for certain asset acquisitions
§ 1061. Partnership interests held in connection with performance of services
§ 1062. Cross references
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