Article 3 - NONTAXABLE EXCHANGES

Section 24941 - Applicability of IRC Section 1031
Section 24941.5 - Applicability of IRC section 1031
Section 24942 - Receipt of money or other property in exchange for stock; lapse or acquisition of option to buy or sell stock
Section 24943 - Property compulsorily or involuntarily converted into similar property or into money
Section 24944 - Property compulsorily or involuntarily converted into money or into property not similar in service or use
Section 24945 - Statutory period for assessment of deficiency
Section 24946 - Assessment of deficiency at any time before expiration of period within which deficiency for last taxable year may be assessed
Section 24947 - Applicability of IRC Section 1033(b)
Section 24948 - Sale or disposition of property lying within irrigation project
Section 24949 - Destruction or sale or exchange of livestock because of disease
Section 24949.1 - Sale or exchange of livestock on account of drought, flood, or other weather-related conditions
Section 24949.2 - Real property held for productive use in trade or business or for investment compulsorily or involuntarily converted
Section 24949.3 - Other property used for farming purposes treated as similar property
Section 24949.5 - Applicability of IRC Section 1033
Section 24950 - Applicability of IRC Section 1035
Section 24950.5 - Amendments to IRC Section 1035 not applicable
Section 24951 - Applicability of IRC Section 1036
Section 24952 - Reacquisition of real property
Section 24953 - Information return if gain or loss from exchange of property not recognized because of IRC Section 1031
Section 24954 - Applicability of IRC Section 1042
Section 24954.1 - IRC Section 1042(g) not applicable
Section 24955 - No recognition of gain with respect to sale of assisted housing development
Section 24956 - Applicability of IRC Section 1044