Part IV - SPECIAL RULES
- Section 1051 - Repealed
- Section 1052 - Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- Section 1053 - Property acquired before March 1, 1913
- Section 1054 - Certain stock of Federal National Mortgage Association
- Section 1055 - Redeemable ground rents
- Section 1056 - Repealed
- Section 1057 - Repealed
- Section 1058 - Transfers of securities under certain agreements
- Section 1059 - Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends
- Section 1059A - Limitation on taxpayer's basis or inventory cost in property imported from related persons
- Section 1060 - Special allocation rules for certain asset acquisitions
- Section 1061 - Partnership interests held in connection with performance of services
- Section 1062 - Cross references