Citations — §1001. Determination of amount of and recognition of gain or loss

Citations to 26 U.S.C. § 1001 as a whole

26 U.S.C. § 368(a)(2)(F)(vi)

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(vi) If an investment company which does not meet the requirements of clause (ii) acquires assets of another corporation, clause (i) shall be applied to such investment company and its shareholders and security holders as though its assets had been acquired by such other corporation. If such investment company acquires stock of another corporation in a reorganization described in section 368(a)(1)(B), clause (i) shall be applied to the shareholders of such investment company as though they had exchanged with such other corporation all of their stock in such company for stock having a fair market value equal to the fair market value of their stock of such investment company immediately after the exchange. For purposes of section 1001, the deemed acquisition or exchange referred to in the two preceding sentences shall be treated as a sale or exchange of property by the corporation and by the shareholders and security holders to which clause (i) is applied.

26 U.S.C. § 1062(d)(3)

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(3) The term “qualified farmer” means any individual who is actively engaged in farming (within the meaning of subsections (b) and (c) of section 1001 of the Food Security Act of 1986¹ (7 U.S.C. 1308–1(b) and (c))).

26 U.S.C. § 1062(d)(3)

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(3) The term “qualified farmer” means any individual who is actively engaged in farming (within the meaning of subsections (b) and (c) of section 1001 of the Food Security Act of 1986¹ (7 U.S.C. 1308–1(b) and (c))).