Article 4 - Special Rule for Basis
- Section 24961 - [FN*] Basis of Property Acquired During Affiliation
- Section 24962(a) - Basis of Property Established by Revenue Act of 1932. [Repealed]
- Section 24962(b) - Basis of Property Established by Revenue Act of 1934. [Repealed]
- Section 24962(d) - Basis of Stock Rights Acquired Before January 1, 1955. [Repealed]
- Section 24963 - Property Acquired Before March 1, 1913. [Repealed]
- Section 24965 - Certain Stock of Federal National Mortgage Association. [Repealed]
- Section 24971(a) - Gain from Sale or Exchange to Effectuate Policies of Federal Communications Commission. [Repealed]
- Section 24971(b) - Nature and Effect of Election. [Repealed]
- Section 24971(c) - Reduction of Basis of Property Pursuant to Election Under Section 24971. [Repealed]
- Section 24971(d) - Manner of Election. [Repealed]
- Section 24981-24988 - Distributions Pursuant to Order of the Federal Securities Exchange Commission. [Repealed]