Treasury Regulations (26 C.F.R.)
26 CFR § 1.1052-3
Basis of property established by the Internal Revenue Code of 1939.
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Section 1052(c) provides that if property was acquired after February 28, 1913, in a transaction to which the Internal Revenue Code of 1939 applied and the basis thereof was prescribed by section 113(a) (6), (7), (8), (13), (15), (18), (19) or (23) of such Code, then for purposes of subtitle A of the Internal Revenue Code of 1954, the basis shall be the same as the basis prescribed in the Internal Revenue Code of 1939. In such cases, see section 113(a) of the Internal Revenue Code of 1939 and the regulations thereunder.
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In this part (40 sections)
- 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…
- 1.1071-2 · Nature and effect of election.
- 1.1071-3 · Reduction of basis of property pursuant to election under…