Special Rules
- § 1.1051-1 Basis of property acquired during affiliation
- § 1.1052-1 Basis of property established by Revenue Act of 1932
- § 1.1052-2 Basis of property established by Revenue Act of 1934
- § 1.1052-3 Basis of property established by the Internal Revenue Code of 1939
- § 1.1053-1 Property acquired before March 1, 1913
- § 1.1054-1 Certain stock of Federal National Mortgage Association
- § 1.1055-1 General rule with respect to redeemable ground rents
- § 1.1055-2 Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent
- § 1.1055-3 Basis of real property held subject to liabilities under a redeemable ground rent
- § 1.1055-4 Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963
- § 1.1059(e)-1 Non-pro rata redemptions
- § 1.1059A-1 Limitation on taxpayer's basis or inventory cost in property imported from related persons
- § 1.1060-1 Special allocation rules for certain asset acquisitions
- § 1.1061-0 Table of contents
- § 1.1061-1 Section 1061 definitions
- § 1.1061-2 Applicable partnership interests and applicable trades or businesses
- § 1.1061-3 Exceptions to the definition of an API
- § 1.1061-4 Section 1061 computations
- § 1.1061-5 Section 1061(d) transfers to related persons
- § 1.1061-6 Reporting rules