PART III—COMMON NONTAXABLE EXCHANGES (§§ 1031—1045)
- § 1031. Exchange of property held for productive use or investment
- § 1032. Exchange of stock for property
- § 1033. Involuntary conversions
- [§ 1034. Repealed.]
- § 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 Repealed.]
- § 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
- § 1043. Sale of property to comply with conflict-of-interest requirements
- § 1044. Rollover of publicly traded securities gain into specialized small business investment companies
- § 1045. Rollover of gain from qualified small business stock to another qualified small business stock