Part IV — Special Rules
- §1051 Repealed.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- §1056 Repealed.
- §1057 Repealed.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 Gain from the sale or exchange of qualified farmland property to qualified farmers
- §1063 Cross references