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