PART IV—SPECIAL RULES (§§ 1051—1061)
- § 1051. Property acquired during affiliation
- § 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 Repealed.]
- [§ 1057. Repealed.]
- § 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
- § 1060. Special allocation rules for certain asset acquisitions
- § 1061. Cross references