GroundRules
Browse US Code
Read the original sections, or search by topic.
- 26 U.S.C. § 1033 · Involuntary conversions
- 26 U.S.C. § 1034 · [Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]
- 26 U.S.C. § 1035 · Certain exchanges of insurance policies
- 26 U.S.C. § 1036 · Stock for stock of same corporation
- 26 U.S.C. § 1037 · Certain exchanges of United States obligations
- 26 U.S.C. § 1038 · Certain reacquisitions of real property
- 26 U.S.C. § 1039 · [Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]
- 26 U.S.C. § 1040 · Transfer of certain farm, etc., real property
- 26 U.S.C. § 1041 · Transfers of property between spouses or incident to divorce
- 26 U.S.C. § 1042 · Sales of stock to employee stock ownership plans or certain cooperatives
- 26 U.S.C. § 1043 · Sale of property to comply with conflict-of-interest requirements
- 26 U.S.C. § 1044 · [Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]
- 26 U.S.C. § 1045 · Rollover of gain from qualified small business stock to another qualified small business stock
- 26 U.S.C. § 1051 · [Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]
- 26 U.S.C. § 1052 · Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- 26 U.S.C. § 1053 · Property acquired before March 1, 1913
- 26 U.S.C. § 1054 · Certain stock of Federal National Mortgage Association
- 26 U.S.C. § 1055 · Redeemable ground rents
- 26 U.S.C. § 1056 · [Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
- 26 U.S.C. § 1057 · [Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
- 26 U.S.C. § 1058 · Transfers of securities under certain agreements
- 26 U.S.C. § 1059 · Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- 26 U.S.C. § 1059A · Limitation on taxpayer’s basis or inventory cost in property imported from related persons
- 26 U.S.C. § 1060 · Special allocation rules for certain asset acquisitions
- 26 U.S.C. § 1061 · Partnership interests held in connection with performance of services
- 26 U.S.C. § 1062 · Gain from the sale or exchange of qualified farmland property to qualified farmers
- 26 U.S.C. § 1063 · Cross references
- 26 U.S.C. § 1071 · [Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93]
- 26 U.S.C. § 1081 to 1083 · [Repealed. Pub. L. 109–135, title IV, § 402(a)(1), Dec. 21, 2005, 119 Stat. 2610]
- 26 U.S.C. § 1091 · Loss from wash sales of stock or securities
- 26 U.S.C. § 1092 · Straddles
- 26 U.S.C. § 1101 to 1103 · [Repealed. Pub. L. 101–508, title XI, § 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521]
- 26 U.S.C. § 1111 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]
- 26 U.S.C. § 1201 · [Repealed. Pub. L. 115–97, title I, § 13001(b)(2)(A), Dec. 22, 2017, 131 Stat. 2096]
- 26 U.S.C. § 1202 · Partial exclusion for gain from certain small business stock
- 26 U.S.C. § 1211 · Limitation on capital losses
- 26 U.S.C. § 1212 · Capital loss carrybacks and carryovers
- 26 U.S.C. § 1221 · Capital asset defined
- 26 U.S.C. § 1222 · Other terms relating to capital gains and losses
- 26 U.S.C. § 1223 · Holding period of property
- 26 U.S.C. § 1231 · Property used in the trade or business and involuntary conversions
- 26 U.S.C. § 1232 to 1232B · [Repealed. Pub. L. 98–369, div. A, title I, § 42(a)(1), July 18, 1984, 98 Stat. 556]
- 26 U.S.C. § 1233 · Gains and losses from short sales
- 26 U.S.C. § 1234 · Options to buy or sell
- 26 U.S.C. § 1234A · Gains or losses from certain terminations
- 26 U.S.C. § 1234B · Gains or losses from securities futures contracts
- 26 U.S.C. § 1235 · Sale or exchange of patents
- 26 U.S.C. § 1236 · Dealers in securities
- 26 U.S.C. § 1237 · Real property subdivided for sale
- 26 U.S.C. § 1238 · [Repealed. Pub. L. 101–508, title XI, § 11801(a)(35), Nov. 5, 1990, 104 Stat. 1388–521]
- 26 U.S.C. § 1239 · Gain from sale of depreciable property between certain related taxpayers
- 26 U.S.C. § 1240 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(139), Oct. 4, 1976, 90 Stat. 1787]
- 26 U.S.C. § 1241 · Cancellation of lease or distributor’s agreement
- 26 U.S.C. § 1242 · Losses on small business investment company stock
- 26 U.S.C. § 1243 · Loss of small business investment company
- 26 U.S.C. § 1244 · Losses on small business stock
- 26 U.S.C. § 1245 · Gain from dispositions of certain depreciable property
- 26 U.S.C. § 1246, 1247 · [Repealed. Pub. L. 108–357, title IV, § 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506]
- 26 U.S.C. § 1248 · Gain from certain sales or exchanges of stock in certain foreign corporations
- 26 U.S.C. § 1249 · Gain from certain sales or exchanges of patents, etc., to foreign corporations
- 26 U.S.C. § 1250 · Gain from dispositions of certain depreciable realty
- 26 U.S.C. § 1251 · [Repealed. Pub. L. 98–369, div. A, title IV, § 492(a), July 18, 1984, 98 Stat. 853]
- 26 U.S.C. § 1252 · Gain from disposition of farm land
- 26 U.S.C. § 1253 · Transfers of franchises, trademarks, and trade names
- 26 U.S.C. § 1254 · Gain from disposition of interest in oil, gas, geothermal, or other mineral properties
- 26 U.S.C. § 1255 · Gain from disposition of section 126 property
- 26 U.S.C. § 1256 · Section 1256 contracts marked to market
- 26 U.S.C. § 1257 · Disposition of converted wetlands or highly erodible croplands
- 26 U.S.C. § 1258 · Recharacterization of gain from certain financial transactions
- 26 U.S.C. § 1259 · Constructive sales treatment for appreciated financial positions
- 26 U.S.C. § 1260 · Gains from constructive ownership transactions
- 26 U.S.C. § 1271 · Treatment of amounts received on retirement or sale or exchange of debt instruments
- 26 U.S.C. § 1272 · Current inclusion in income of original issue discount
- 26 U.S.C. § 1273 · Determination of amount of original issue discount
- 26 U.S.C. § 1274 · Determination of issue price in the case of certain debt instruments issued for property
- 26 U.S.C. § 1274A · Special rules for certain transactions where stated principal amount does not exceed $2,800,000
- 26 U.S.C. § 1275 · Other definitions and special rules
- 26 U.S.C. § 1276 · Disposition gain representing accrued market discount treated as ordinary income
- 26 U.S.C. § 1277 · Deferral of interest deduction allocable to accrued market discount
- 26 U.S.C. § 1278 · Definitions and special rules
- 26 U.S.C. § 1281 · Current inclusion in income of discount on certain short-term obligations
- 26 U.S.C. § 1282 · Deferral of interest deduction allocable to accrued discount
- 26 U.S.C. § 1283 · Definitions and special rules
- 26 U.S.C. § 1286 · Tax treatment of stripped bonds
- 26 U.S.C. § 1287 · Denial of capital gain treatment for gains on certain obligations not in registered form
- 26 U.S.C. § 1288 · Treatment of original issue discount on tax-exempt obligations
- 26 U.S.C. § 1291 · Interest on tax deferral
- 26 U.S.C. § 1293 · Current taxation of income from qualified electing funds
- 26 U.S.C. § 1294 · Election to extend time for payment of tax on undistributed earnings
- 26 U.S.C. § 1295 · Qualified electing fund
- 26 U.S.C. § 1296 · Election of mark to market for marketable stock
- 26 U.S.C. § 1297 · Passive foreign investment company
- 26 U.S.C. § 1298 · Special rules
- 26 U.S.C. § 1301 · Averaging of farm income
- 26 U.S.C. § 1311 · Correction of error
- 26 U.S.C. § 1312 · Circumstances of adjustment
- 26 U.S.C. § 1313 · Definitions
- 26 U.S.C. § 1314 · Amount and method of adjustment
- 26 U.S.C. § 1315 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(143), Oct. 4, 1976, 90 Stat. 1788]
- 26 U.S.C. § 1321 · [Repealed. Pub. L. 94–455, title XIX, § 1901(a)(144), Oct. 4, 1976, 90 Stat. 1788]