Legalize59765 laws
59765 laws
- § 8022. Duties
- § 8023. Additional powers to obtain data
- § 803. Life insurance gross income
- [§ 1022. Repealed. [Pub. L. 111–312, title III, § 301(a)](/us/pl/111/312/tIII/s301/a), Dec. 17, 2010, [124 Stat. 3300](/us/stat/124/3300)]
- § 1023. Cross references
- [§ 1024. Renumbered § 1023]
- § 103. Interest on State and local bonds
- § 1031. Exchange of real property held for productive use or investment
- § 1032. Exchange of stock for property
- § 1033. Involuntary conversions
- [§ 1034. Repealed. [Pub. L. 105–34, title III, § 312(b)](/us/pl/105/34/tIII/s312/b), Aug. 5, 1997, [111 Stat. 839](/us/stat/111/839)]
- § 1035. Certain exchanges of insurance policies
- § 1036. Stock for stock of same corporation
- § 1037. Certain exchanges of United States obligations
- § 1038. Certain reacquisitions of real property
- [§ 1039. Repealed. [Pub. L. 101–508, title XI, § 11801(a)(33)](/us/pl/101/508/tXI/s11801/a/33), Nov. 5, 1990, [104 Stat. 1388–521](/us/stat/104/1388-521)]
- [§ 103A. Repealed. [Pub. L. 99–514, title XIII, § 1301(j)(1)](/us/pl/99/514/tXIII/s1301/j/1), Oct. 22, 1986, [100 Stat. 2657](/us/stat/100/2657)]
- § 104. Compensation for injuries or sickness
- § 1040. Transfer of certain farm, etc., real property
- § 1041. Transfers of property between spouses or incident to divorce
- § 1042. Sales of stock to employee stock ownership plans or certain cooperatives
- [§ 1057. Repealed. [Pub. L. 105–34, title XI, § 1131(c)(2)](/us/pl/105/34/tXI/s1131/c/2), Aug. 5, 1997, [111 Stat. 980](/us/stat/111/980)]
- § 1043. Sale of property to comply with conflict-of-interest requirements
- [§ 1044. Repealed. [Pub. L. 115–97, title I, § 13313(a)](/us/pl/115/97/tI/s13313/a), Dec. 22, 2017, [131 Stat. 2133](/us/stat/131/2133)]
- § 1045. Rollover of gain from qualified small business stock to another qualified small business stock
- § 105. Amounts received under accident and health plans
- [§ 1051. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(78)](/us/pl/113/295/dA/tII/s221/a/78), Dec. 19, 2014, [128 Stat. 4049](/us/stat/128/4049)]
- § 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- § 1053. Property acquired before March 1, 1913
- § 1054. Certain stock of Federal National Mortgage Association
- § 1055. Redeemable ground rents
- [§ 1056. Repealed. [Pub. L. 108–357, title VIII, § 886(b)(1)(A)](/us/pl/108/357/tVIII/s886/b/1/A), Oct. 22, 2004, [118 Stat. 1641](/us/stat/118/1641)]
- § 1058. Transfers of securities under certain agreements
- § 1059. Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- § 1059A. Limitation on taxpayer’s basis or inventory cost in property imported from related persons
- § 106. Contributions by employer to accident and health plans
- § 1060. Special allocation rules for certain asset acquisitions
- § 1061. Partnership interests held in connection with performance of services
- § 1062. Gain from the sale or exchange of qualified farmland property to qualified farmers
- § 1063. Cross references
- § 107. Rental value of parsonages
- [§ 1071. Repealed. [Pub. L. 104–7, § 2(a)](/us/pl/104/7/s2/a), Apr. 11, 1995, [109 Stat. 93](/us/stat/109/93)]
- § 1352. Alternative tax on qualifying shipping activities
- § 108. Income from discharge of indebtedness
- [§§ 1081 to 1083. Repealed. [Pub. L. 109–135, title IV, § 402(a)(1)](/us/pl/109/135/tIV/s402/a/1), Dec. 21, 2005, [119 Stat. 2610](/us/stat/119/2610)]
- § 109. Improvements by lessee on lessor’s property
- § 1091. Loss from wash sales of stock or securities
- § 1092. Straddles
- § 11. Tax imposed
- § 110. Qualified lessee construction allowances for short-term leases