Part III - COMMON NONTAXABLE EXCHANGES
- Section 1031 - Exchange of real property held for productive use or investment
- Section 1032 - Exchange of stock for property
- Section 1033 - Involuntary conversions
- Section 1034 - Repealed
- Section 1035 - Certain exchanges of insurance policies
- Section 1036 - Stock for stock of same corporation
- Section 1037 - Certain exchanges of United States obligations
- Section 1038 - Certain reacquisitions of real property
- Section 1039 - Repealed
- Section 1040 - Transfer of certain farm, etc., real property
- Section 1041 - Transfers of property between spouses or incident to divorce
- Section 1042 - Sales of stock to employee stock ownership plans or certain cooperatives
- Section 1043 - Sale of property to comply with conflict-of-interest requirements
- Section 1044 - Repealed
- Section 1045 - Rollover of gain from qualified small business stock to another qualified small business stock