Treasury Regulations (26 C.F.R.)
26 CFR § 1.1052-1
Basis of property established by Revenue Act of 1932.
Section 1052(a) provides that if property was acquired after February 28, 1913, in any taxable year beginning before January 1, 1934, and the basis of the property, for the purposes of the Revenue Act of 1932 (47 Stat. 169), was prescribed by section 113(a) (6), (7), or (9) of that act, then for purposes of subtitle A of the Code, the basis shall be the same as the basis prescribed in the Revenue Act of 1932. For the rules applicable in determining the basis of stocks or securities under section 113(a)(9) of the Revenue Act of 1932 in case of certain distributions after December 31, 1923, and in any taxable year beginning before January 1, 1934, see 26 CFR (1939) 39.113 (a)(12)-1 (Regulations 118).
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In this part (40 sections)
- 1.1033(a)-3 · (a)-3 Involuntary conversion of principal residence.
- 1.1033(b)-1 · (b)-1 Basis of property acquired as a result of an…
- 1.1033(c)-1 · (c)-1 Disposition of excess property within irrigation…
- 1.1033(d)-1 · (d)-1 Destruction or disposition of livestock because of…
- 1.1033(e)-1 · (e)-1 Sale or exchange of livestock solely on account of…
- 1.1033(g)-1 · (g)-1 Condemnation of real property held for productive…
- 1.1033(h)-1 · (h)-1 Effective date.
- 1.1035-1 · Certain exchanges of insurance policies.
- 1.1036-1 · Stock for stock of the same corporation.
- 1.1037-1 · Certain exchanges of United States obligations.
- 1.1038-1 · Reacquisitions of real property in satisfaction of…
- 1.1038-2 · Reacquisition and resale of property used as a principal…
- 1.1038-3 · Election to have section 1038 apply for taxable years…
- 1.1039-1 · Certain sales of low-income housing projects.
- 1.1041-1T · Treatment of transfer of property between spouses or…
- 1.1041-2 · Redemptions of stock.
- 1.1042-1T · Questions and answers relating to the sales of stock to…
- 1.1044(a)-1 · (a)-1 Time and manner for making election under the…
- 1.1045-1 · Application to partnerships.
- 1.1051-1 · Basis of property acquired during affiliation.
- 1.1052-1 · Basis of property established by Revenue Act of 1932.
- 1.1052-2 · Basis of property established by Revenue Act of 1934.
- 1.1052-3 · Basis of property established by the Internal Revenue Code…
- 1.1053-1 · Property acquired before March 1, 1913.
- 1.1054-1 · Certain stock of Federal National Mortgage Association.
- 1.1055-1 · General rule with respect to redeemable ground rents.
- 1.1055-2 · Determination of amount realized on the transfer of the…
- 1.1055-3 · Basis of real property held subject to liabilities under a…
- 1.1055-4 · Basis of redeemable ground rent reserved or created in…
- 1.1059(e)-1 · (e)-1 Non-pro rata redemptions.
- 1.1059A-1 · Limitation on taxpayer's basis or inventory cost in…
- 1.1060-1 · Special allocation rules for certain asset acquisitions.
- 1.1061-0 · Table of contents.
- 1.1061-1 · Section 1061 definitions.
- 1.1061-2 · Applicable partnership interests and applicable trades or…
- 1.1061-3 · Exceptions to the definition of an API.
- 1.1061-4 · Section 1061 computations.
- 1.1061-5 · Section 1061(d) transfers to related persons.
- 1.1061-6 · Reporting rules.
- 1.1071-1 · Gain from sale or exchange to effectuate policies of Federal…