§1043. Sale of property to comply with conflict-of-interest requirements — Inbound Citations
26 U.S.C. § 1043
Cited by 6 provisions in release 119-102.
Citations to 26 U.S.C. § 1043 as a whole
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(23) in the case of property the acquisition of which resulted under section 1043, 1045, or 1397B in the nonrecognition of any part of the gain realized on the sale of other property, to the extent provided in section 1043(c), 1045(b)(3), or 1397B(b)(4), as the case may be,1
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(12) In determining the period for which the taxpayer has held property the acquisition of which resulted under section 1043 in the nonrecognition of any part of the gain realized on the sale of other property, there shall be included the period for which such other property had been held as of the date of such sale.
Citations to §1043(b)(1)
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(1) a share of stock is transferred to an eligible person (as defined in section 1043(b)(1)) pursuant to such person’s exercise of an option to which this part applies, and
Citations to §1043(b)(2)
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(2) such share is disposed of by such person pursuant to a certificate of divestiture (as defined in section 1043(b)(2)),
Citations to §1043(c)
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(23) in the case of property the acquisition of which resulted under section 1043, 1045, or 1397B in the nonrecognition of any part of the gain realized on the sale of other property, to the extent provided in section 1043(c), 1045(b)(3), or 1397B(b)(4), as the case may be,1