Part III – Common Nontaxable Exchanges

Common Nontaxable Exchanges

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter O > Part III

Details

• Reference: Part III
• Legend: Common Nontaxable Exchanges
• USCode Year: 2013

Provision Content

Amendments

2010—Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amendment by Pub. L. 107–16, §542(d)(2), had never been enacted. See 2001 Amendment note below.

2001—Pub. L. 107–16, title V, §542(d)(2), June 7, 2001, 115 Stat. 84, substituted Use of appreciated carryover basis property to satisfy pecuniary bequest for Transfer of certain farm, etc., real property in item 1040.

1997—Pub. L. 105–34, title III, §§312(d)(15), 313(b)(3), Aug. 5, 1997, 111 Stat. 841, 842, struck out item 1034 Rollover of gain on sale of principal residence and added item 1045.

1993—Pub. L. 103–66, title XIII, §13114(c), Aug. 10, 1993, 107 Stat. 431, added item 1044.

1990—Pub. L. 101–508, title XI, §11801(b)(8), Nov. 5, 1990, 104 Stat. 1388–522, struck out item 1039 Certain sales of low-income housing projects.

1989—Pub. L. 101–194, title V, §502(b)(3), Nov. 30, 1989, 103 Stat. 1755, added item 1043.

1986—Pub. L. 99–514, title XVIII, §1854(a)(12), Oct. 22, 1986, 100 Stat. 2878, substituted employee stock ownership plans or certain cooperatives for employees in item 1042.

1984—Pub. L. 98–369, div. A, title IV, §421(c), title V, §541(b)(3), July 18, 1984, 98 Stat. 794, 890, added items 1041 and 1042.

1981—Pub. L. 97–34, title IV, §421(j)(2)(C), Aug. 13, 1981, 95 Stat. 312, substituted Transfer of certain farm, etc., real property for Use of farm, etc., real property to satisfy pecuniary bequest in item 1040.

1980—Pub. L. 96–223, title IV, §401(a), (c)(2)(B), Apr. 2, 1980, 94 Stat. 299, 300, amended item 1040 generally and repealed Pub. L. 94–455, §2005(e)(1), and the amendment made thereby. See 1976 Amendment note below.

1978—Pub. L. 95–600, title IV, §405(c)(2), Nov. 6, 1978, 92 Stat. 2871, substituted Rollover of gain on sale of principal residence for Sale or exchange of residence in item 1034.

1976—Pub. L. 94–455, title XX, §2005(e)(2), Oct. 4, 1976, 90 Stat. 1878, which added item 1040, was repealed by Pub. L. 96–223, §401(a). See section 401(b), (e) of Pub. L. 96–223, set out as an Effective Date of 1980 Amendments and Revival of Prior Law note under section 1023 of this title.

1969—Pub. L. 91–172, title IX, §910(c), Dec. 30, 1969, 83 Stat. 722, added item 1039.

1964—Pub. L. 88–570, §2(b), Sept. 2, 1964, 78 Stat. 856, added item 1038.

1959—Pub. L. 86–346, title II, §201(b), Sept. 22, 1959, 73 Stat. 623, added item 1037.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1015 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-1015, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-1012 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-1012, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-1011 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-1011, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-1013 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-1013, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1031 – Exchange of Property Held For Productive Use Or Investment
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1032 – Exchange of Stock For Property
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1033 – Involuntary Conversions
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1034 – [Repealed. Pub. L. 105-34, Title III, §312(B), Aug. 5, 1997, 111 Stat. 839]
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1035 – Certain Exchanges of Insurance Policies
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1036 – Stock For Stock of Same Corporation
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1037 – Certain Exchanges of United States Obligations
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1038 – Certain Reacquisitions of Real Property
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1039 – [Repealed. Pub. L. 101-508, Title XI, §11801(A)(33), Nov. 5, 1990, 104 Stat. 1388-521]
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1040 – Transfer of Certain Farm, Etc., Real Property
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1041 – Transfers of Property Between Spouses Or Incident to Divorce
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1042 – Sales of Stock to Employee Stock Ownership Plans Or Certain Cooperatives
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1043 – Sale of Property to Comply With Conflict-of-Interest Requirements
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1044 – Rollover of Publicly Traded Securities Gain Into Specialized Small Business Investment Companies
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III/Section 1045 – Rollover of Gain From Qualified Small Business Stock to Another Qualified Small Business Stock