Special Rules
Index
- 26 C.F.R. § 1.1051-1 Basis of Property Acquired During Affiliation
- 26 C.F.R. § 1.1052-1 Basis of Property Established By Revenue Act of 1932
- 26 C.F.R. § 1.1052-2 Basis of Property Established By Revenue Act of 1934
- 26 C.F.R. § 1.1052-3 Basis of Property Established By the Internal Revenue Code of 1939
- 26 C.F.R. § 1.1053-1 Property Acquired Before March 1, 1913
- 26 C.F.R. § 1.1054-1 Certain Stock of Federal National Mortgage Association
- 26 C.F.R. § 1.1055-1 General Rule With Respect to Redeemable Ground Rents
- 26 C.F.R. § 1.1055-2 Determination of Amount Realized On the Transfer of the Right to Hold Real Property Subject to Liabilities Under a Redeemable Ground Rent
- 26 C.F.R. § 1.1055-3 Basis of Real Property Held Subject to Liabilities Under a Redeemable Ground Rent
- 26 C.F.R. § 1.1055-4 Basis of Redeemable Ground Rent Reserved Or Created In Connection With Transfers of Real Property Before April 11, 1963
- 26 C.F.R. § 1.1059(e)-1 Non-Pro Rata Redemptions
- 26 C.F.R. § 1.1059A-1 Limitation On Taxpayer's Basis Or Inventory Cost In Property Imported From Related Persons
- 26 C.F.R. § 1.1060-1 Special Allocation Rules For Certain Asset Acquisitions
- 26 C.F.R. § 1.1061-0 Table of Contents
- 26 C.F.R. § 1.1061-1 Section 1061 Definitions
- 26 C.F.R. § 1.1061-2 Applicable Partnership Interests and Applicable Trades Or Businesses
- 26 C.F.R. § 1.1061-3 Exceptions to the Definition of an Api
- 26 C.F.R. § 1.1061-4 Section 1061 Computations
- 26 C.F.R. § 1.1061-5 Section 1061(d) Transfers to Related Persons
- 26 C.F.R. § 1.1061-6 Reporting Rules