---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schO/ptIV"
level: "part"
label: "Part IV"
heading: "Special Rules"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schO-ptIV"
sections_count: 14
---

# Part IV — Special Rules

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter O — Gain or Loss on Disposition of Property

## Sections

- [§1051. Repealed.](/usc/26/1051.md)
- [§1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939](/usc/26/1052.md)
- [§1053. Property acquired before](/usc/26/1053.md)
- [§1054. Certain stock of Federal National Mortgage Association](/usc/26/1054.md)
- [§1055. Redeemable ground rents](/usc/26/1055.md)
- [§1056. Repealed.](/usc/26/1056.md)
- [§1057. Repealed.](/usc/26/1057.md)
- [§1058. Transfers of securities under certain agreements](/usc/26/1058.md)
- [§1059. Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends](/usc/26/1059.md)
- [§1059A. Limitation on taxpayer’s basis or inventory cost in property imported from related persons](/usc/26/1059A.md)
- [§1060. Special allocation rules for certain asset acquisitions](/usc/26/1060.md)
- [§1061. Partnership interests held in connection with performance of services](/usc/26/1061.md)
- [§1062. Gain from the sale or exchange of qualified farmland property to qualified farmers](/usc/26/1062.md)
- [§1063. Cross references](/usc/26/1063.md)