Part III — Common Nontaxable Exchanges
- §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- §1034 Repealed.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- §1039 Repealed.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- §1044 Repealed.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