Common Nontaxable Exchanges
Index
- 26 C.F.R. § 1.1031-0 Table of Contents
- 26 C.F.R. § 1.1031(a)-1 Property Held For Productive Use In Trade Or Business Or For Investment
- 26 C.F.R. § 1.1031(a)-2 Additional Rules For Exchanges of Personal Property
- 26 C.F.R. § 1.1031(a)-3 Definition of Real Property
- 26 C.F.R. § 1.1031(b)-1 Receipt of Other Property Or Money In Tax-Free Exchange
- 26 C.F.R. § 1.1031(b)-2 Safe Harbor For Qualified Intermediaries
- 26 C.F.R. § 1.1031(c)-1 Nonrecognition of Loss
- 26 C.F.R. § 1.1031(d)-1 Property Acquired Upon a Tax-Free Exchange
- 26 C.F.R. § 1.1031(d)-1T Coordination of Section 1060 With Section 1031 (Temporary)
- 26 C.F.R. § 1.1031(d)-2 Treatment of Assumption of Liabilities
- 26 C.F.R. § 1.1031(e)-1 Exchange of Livestock of Different Sexes
- 26 C.F.R. § 1.1031(j)-1 Exchanges of Multiple Properties
- 26 C.F.R. § 1.1031(k)-1 Treatment of Deferred Exchanges
- 26 C.F.R. § 1.1032-1 Disposition By a Corporation of Its Own Capital Stock
- 26 C.F.R. § 1.1032-2 Disposition By a Corporation of Stock of a Controlling Corporation In Certain Triangular Reorganizations
- 26 C.F.R. § 1.1032-3 Disposition of Stock Or Stock Options In Certain Transactions Not Qualifying Under Any Other Nonrecognition Provision
- 26 C.F.R. § 1.1033(a)-1 Involuntary Conversions; Nonrecognition of Gain
- 26 C.F.R. § 1.1033(a)-2 Involuntary Conversion Into Similar Property, Into Money Or Into Dissimilar Property
- 26 C.F.R. § 1.1033(a)-3 Involuntary Conversion of Principal Residence
- 26 C.F.R. § 1.1033(b)-1 Basis of Property Acquired As a Result of an Involuntary Conversion
- 26 C.F.R. § 1.1033(c)-1 Disposition of Excess Property Within Irrigation Project Deemed to Be Involuntary Conversion
- 26 C.F.R. § 1.1033(d)-1 Destruction Or Disposition of Livestock Because of Disease
- 26 C.F.R. § 1.1033(e)-1 Sale Or Exchange of Livestock Solely On Account of Drought
- 26 C.F.R. § 1.1033(g)-1 Condemnation of Real Property Held For Productive Use In Trade Or Business Or For Investment
- 26 C.F.R. § 1.1033(h)-1 Effective Date
- 26 C.F.R. § 1.1035-1 Certain Exchanges of Insurance Policies
- 26 C.F.R. § 1.1034-1 Removed
- 26 C.F.R. § 1.1036-1 Stock For Stock of the Same Corporation
- 26 C.F.R. § 1.1037-1 Certain Exchanges of United States Obligations
- 26 C.F.R. § 1.1038-1 Reacquisitions of Real Property In Satisfaction of Indebtedness
- 26 C.F.R. § 1.1038-2 Reacquisition and Resale of Property Used As a Principal Residence
- 26 C.F.R. § 1.1038-3 Election to Have Section 1038 Apply For Taxable Years Beginning After December 31, 1957
- 26 C.F.R. § 1.1039-1 Certain Sales of Low-Income Housing Projects
- 26 C.F.R. § 1.1041-1T Treatment of Transfer of Property Between Spouses Or Incident to Divorce (Temporary)
- 26 C.F.R. § 1.1041-2 Redemptions of Stock
- 26 C.F.R. § 1.1042-1T Questions and Answers Relating to the Sales of Stock to Employee Stock Ownership Plans Or Certain Cooperatives (Temporary)
- 26 C.F.R. § 1.1044(a)-1 Time and Manner For Making Election Under the Omnibus Budget Reconciliation Act of 1993
- 26 C.F.R. § 1.1045-1 Application to Partnerships