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- 26 CFR 1.1011-1 · -1 Adjusted basis.
- 26 CFR 1.1011-2 · -2 Bargain sale to a charitable organization.
- 26 CFR 1.1012-1 · -1 Basis of property.
- 26 CFR 1.1012-2 · -2 Transfers in part a sale and in part a gift.
- 26 CFR 1.1013-1 · -1 Property included in inventory.
- 26 CFR 1.1014-0 · -0 Table of contents.
- 26 CFR 1.1014-1 · -1 Basis of property acquired from a decedent.
- 26 CFR 1.1014-2 · -2 Property acquired from a decedent.
- 26 CFR 1.1014-3 · -3 Other basis rules.
- 26 CFR 1.1014-4 · -4 Uniformity of basis; adjustment to basis.
- 26 CFR 1.1014-5 · -5 Gain or loss.
- 26 CFR 1.1014-6 · -6 Special rule for adjustments to basis where property is acquired from a decedent prior to his death.
- 26 CFR 1.1014-7 · -7 Example applying rules of §§ 1.1014-4 through 1.1014-6 to case involving multiple interests.
- 26 CFR 1.1014-8 · -8 Bequest, devise, or inheritance of a remainder interest.
- 26 CFR 1.1014-9 · -9 Special rule with respect to DISC stock.
- 26 CFR 1.1014-10 · -10 Basis of property acquired from a decedent must be consistent with property's Federal estate tax value.
- 26 CFR 1.1015-1 · -1 Basis of property acquired by gift after December 31, 1920.
- 26 CFR 1.1015-2 · -2 Transfer of property in trust after December 31, 1920.
- 26 CFR 1.1015-3 · -3 Gift or transfer in trust before January 1, 1921.
- 26 CFR 1.1015-4 · -4 Transfers in part a gift and in part a sale.
- 26 CFR 1.1015-5 · -5 Increased basis for gift tax paid.
- 26 CFR 1.1016-1 · -1 Adjustments to basis; scope of section.
- 26 CFR 1.1016-2 · -2 Items properly chargeable to capital account.
- 26 CFR 1.1016-3 · -3 Exhaustion, wear and tear, obsolescence, amortization, and depletion for periods since February 28, 1913.
- 26 CFR 1.1016-4 · -4 Exhaustion, wear and tear, obsolescence, amortization, and depletion; periods during which income was not subject to tax.
- 26 CFR 1.1016-5 · -5 Miscellaneous adjustments to basis.
- 26 CFR 1.1016-6 · -6 Other applicable rules.
- 26 CFR 1.1016-10 · -10 Substituted basis.
- 26 CFR 1.1017-1 · -1 Basis reductions following a discharge of indebtedness.
- 26 CFR 1.1019-1 · -1 Property on which lessee has made improvements.
- 26 CFR 1.1020-1 · -1 Election as to amounts allowed in respect of depreciation, etc., before 1952.
- 26 CFR 1.1021-1 · -1 Sale of annuities.
- 26 CFR 1.1031-0 · -0 Table of contents.
- 26 CFR 1.1031(a)-1 · (a)-1 Property held for productive use in trade or business or for investment.
- 26 CFR 1.1031(a)-2 · (a)-2 Additional rules for exchanges of personal property.
- 26 CFR 1.1031(a)-3 · (a)-3 Definition of real property.
- 26 CFR 1.1031(b)-1 · (b)-1 Receipt of other property or money in tax-free exchange.
- 26 CFR 1.1031(b)-2 · (b)-2 Safe harbor for qualified intermediaries.
- 26 CFR 1.1031(c)-1 · (c)-1 Nonrecognition of loss.
- 26 CFR 1.1031(d)-1 · (d)-1 Property acquired upon a tax-free exchange.
- 26 CFR 1.1031(d)-1T · (d)-1T Coordination of section 1060 with section 1031 (temporary).
- 26 CFR 1.1031(d)-2 · (d)-2 Treatment of assumption of liabilities.
- 26 CFR 1.1031(e)-1 · (e)-1 Exchange of livestock of different sexes.
- 26 CFR 1.1031(j)-1 · (j)-1 Exchanges of multiple properties.
- 26 CFR 1.1031(k)-1 · (k)-1 Treatment of deferred exchanges.
- 26 CFR 1.1032-1 · -1 Disposition by a corporation of its own capital stock.
- 26 CFR 1.1032-2 · -2 Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations.
- 26 CFR 1.1032-3 · -3 Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision.
- 26 CFR 1.1033(a)-1 · (a)-1 Involuntary conversions; nonrecognition of gain.
- 26 CFR 1.1033(a)-2 · (a)-2 Involuntary conversion into similar property, into money or into dissimilar property.
- 26 CFR 1.1033(a)-3 · (a)-3 Involuntary conversion of principal residence.
- 26 CFR 1.1033(b)-1 · (b)-1 Basis of property acquired as a result of an involuntary conversion.
- 26 CFR 1.1033(c)-1 · (c)-1 Disposition of excess property within irrigation project deemed to be involuntary conversion.
- 26 CFR 1.1033(d)-1 · (d)-1 Destruction or disposition of livestock because of disease.
- 26 CFR 1.1033(e)-1 · (e)-1 Sale or exchange of livestock solely on account of drought.
- 26 CFR 1.1033(g)-1 · (g)-1 Condemnation of real property held for productive use in trade or business or for investment.
- 26 CFR 1.1033(h)-1 · (h)-1 Effective date.
- 26 CFR 1.1035-1 · -1 Certain exchanges of insurance policies.
- 26 CFR 1.1036-1 · -1 Stock for stock of the same corporation.
- 26 CFR 1.1037-1 · -1 Certain exchanges of United States obligations.
- 26 CFR 1.1038-1 · -1 Reacquisitions of real property in satisfaction of indebtedness.
- 26 CFR 1.1038-2 · -2 Reacquisition and resale of property used as a principal residence.
- 26 CFR 1.1038-3 · -3 Election to have section 1038 apply for taxable years beginning after December 31, 1957.
- 26 CFR 1.1039-1 · -1 Certain sales of low-income housing projects.
- 26 CFR 1.1041-1T · -1T Treatment of transfer of property between spouses or incident to divorce (temporary).
- 26 CFR 1.1041-2 · -2 Redemptions of stock.
- 26 CFR 1.1042-1T · -1T Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary).
- 26 CFR 1.1044(a)-1 · (a)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
- 26 CFR 1.1045-1 · -1 Application to partnerships.
- 26 CFR 1.1051-1 · -1 Basis of property acquired during affiliation.
- 26 CFR 1.1052-1 · -1 Basis of property established by Revenue Act of 1932.
- 26 CFR 1.1052-2 · -2 Basis of property established by Revenue Act of 1934.
- 26 CFR 1.1052-3 · -3 Basis of property established by the Internal Revenue Code of 1939.
- 26 CFR 1.1053-1 · -1 Property acquired before March 1, 1913.
- 26 CFR 1.1054-1 · -1 Certain stock of Federal National Mortgage Association.
- 26 CFR 1.1055-1 · -1 General rule with respect to redeemable ground rents.
- 26 CFR 1.1055-2 · -2 Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent.
- 26 CFR 1.1055-3 · -3 Basis of real property held subject to liabilities under a redeemable ground rent.
- 26 CFR 1.1055-4 · -4 Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963.
- 26 CFR 1.1059(e)-1 · (e)-1 Non-pro rata redemptions.
- 26 CFR 1.1059A-1 · A-1 Limitation on taxpayer's basis or inventory cost in property imported from related persons.
- 26 CFR 1.1060-1 · -1 Special allocation rules for certain asset acquisitions.
- 26 CFR 1.1061-0 · -0 Table of contents.
- 26 CFR 1.1061-1 · -1 Section 1061 definitions.
- 26 CFR 1.1061-2 · -2 Applicable partnership interests and applicable trades or businesses.
- 26 CFR 1.1061-3 · -3 Exceptions to the definition of an API.
- 26 CFR 1.1061-4 · -4 Section 1061 computations.
- 26 CFR 1.1061-5 · -5 Section 1061(d) transfers to related persons.
- 26 CFR 1.1061-6 · -6 Reporting rules.
- 26 CFR 1.1071-1 · -1 Gain from sale or exchange to effectuate policies of Federal Communications Commission.
- 26 CFR 1.1071-2 · -2 Nature and effect of election.
- 26 CFR 1.1071-3 · -3 Reduction of basis of property pursuant to election under section 1071.
- 26 CFR 1.1071-4 · -4 Manner of election.
- 26 CFR 1.1081-1 · -1 Terms used.
- 26 CFR 1.1081-2 · -2 Purpose and scope of exception.
- 26 CFR 1.1081-3 · -3 Exchanges of stock or securities solely for stock or securities.
- 26 CFR 1.1081-4 · -4 Exchanges of property for property by corporations.
- 26 CFR 1.1081-5 · -5 Distribution solely of stock or securities.
- 26 CFR 1.1081-6 · -6 Transfers within system group.
- 26 CFR 1.1081-7 · -7 Sale of stock or securities received upon exchange by members of system group.