Common Nontaxable Exchanges
- § 1.1031-0 Table of contents
- § 1.1031(a)-1 Property held for productive use in trade or business or for investment
- § 1.1031(a)-2 Additional rules for exchanges of personal property
- § 1.1031(a)-3 Definition of real property
- § 1.1031(b)-1 Receipt of other property or money in tax-free exchange
- § 1.1031(b)-2 Safe harbor for qualified intermediaries
- § 1.1031(c)-1 Nonrecognition of loss
- § 1.1031(d)-1 Property acquired upon a tax-free exchange
- § 1.1031(d)-1T Coordination of section 1060 with section 1031 (temporary)
- § 1.1031(d)-2 Treatment of assumption of liabilities
- § 1.1031(e)-1 Exchange of livestock of different sexes
- § 1.1031(j)-1 Exchanges of multiple properties
- § 1.1031(k)-1 Treatment of deferred exchanges
- § 1.1032-1 Disposition by a corporation of its own capital stock
- § 1.1032-2 Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations
- § 1.1032-3 Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision
- § 1.1033(a)-1 Involuntary conversions; nonrecognition of gain
- § 1.1033(a)-2 Involuntary conversion into similar property, into money or into dissimilar property
- § 1.1033(a)-3 Involuntary conversion of principal residence
- § 1.1033(b)-1 Basis of property acquired as a result of an involuntary conversion
- § 1.1033(c)-1 Disposition of excess property within irrigation project deemed to be involuntary conversion
- § 1.1033(d)-1 Destruction or disposition of livestock because of disease
- § 1.1033(e)-1 Sale or exchange of livestock solely on account of drought
- § 1.1033(g)-1 Condemnation of real property held for productive use in trade or business or for investment
- § 1.1033(h)-1 Effective date
- § 1.1035-1 Certain exchanges of insurance policies
- § 1.1036-1 Stock for stock of the same corporation
- § 1.1037-1 Certain exchanges of United States obligations
- § 1.1038-1 Reacquisitions of real property in satisfaction of indebtedness
- § 1.1038-2 Reacquisition and resale of property used as a principal residence
- § 1.1038-3 Election to have section 1038 apply for taxable years beginning after December 31, 1957
- § 1.1039-1 Certain sales of low-income housing projects
- § 1.1041-1T Treatment of transfer of property between spouses or incident to divorce (temporary)
- § 1.1041-2 Redemptions of stock
- § 1.1042-1T Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary)
- § 1.1044(a)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993
- § 1.1045-1 Application to partnerships