26 U.S.C. § 1022
Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300
[§ 1022. Repealed. Pub. L. 111–312, title III, § 301(a) , Dec. 17, 2010 , 124 Stat. 3300 ]
Source: view the official text
Cited by 44
- 26 CFR § 1.1001-1 — Computation of gain or loss.
- 26 CFR § 1.1014-1 — Basis of property acquired from a decedent.
- 26 CFR § 1.1014-4 — Uniformity of basis; adjustment to basis.
- 26 CFR § 1.1014-5 — Gain or loss.
- 26 CFR § 1.1223-1 — Determination of period for which capital assets are held.
- 26 CFR § 1.1245-2 — Definition of recomputed basis.
- 26 CFR § 1.1245-3 — Definition of section 1245 property.
- 26 CFR § 1.1245-4 — Exceptions and limitations.
- 26 CFR § 1.1250-4 — Holding period.
- 26 CFR § 1.1254-2 — Exceptions and limitations.
- 26 CFR § 1.1254-3 — Section 1254 costs immediately after certain acquisitions.
- 26 CFR § 1.1254-4 — Special rules for S corporations and their shareholders.
Show 32 more
- 26 CFR § 1.1254-5 — Special rules for partnerships and their partners.
- 26 CFR § 1.1254-6 — Effective/applicability date.
- 26 CFR § 1.1296-1 — Mark to market election for marketable stock.
- 26 CFR § 1.1312-7 — Basis of property after erroneous treatment of a prior transaction.
- 26 CFR § 1.1363-2 — Recapture of LIFO benefits.
- 26 CFR § 1.179-4 — Definitions.
- 26 CFR § 1.179-6 — Effective/applicability dates.
- 26 CFR § 1.267(d)-2 — Effective/applicability dates.
- 26 CFR § 1.273-1 — Life or terminable interests.
- 26 CFR § 1.306-3 — Section 306 stock defined.
- 26 CFR § 1.306-4 — Effective/applicability date.
- 26 CFR § 1.336-1 — General principles, nomenclature, and definitions for a section 336(e) election.
- 26 CFR § 1.336-5 — Applicability dates.
- 26 CFR § 1.355-6 — Recognition of gain on certain distributions of stock or securities in controlled corporation.
- 26 CFR § 1.382-9 — Special rules under section 382 for corporations under the jurisdiction of a court in a title 11 or similar case.
- 26 CFR § 1.401(a)-50 — Puerto Rican trusts; election to be treated as a domestic trust.
- 26 CFR § 1.421-2 — General rules.
- 26 CFR § 1.423-2 — Employee stock purchase plan defined.
- 26 CFR § 1.424-1 — Definitions and special rules applicable to statutory options.
- 26 CFR § 1.467-7 — Section 467 recapture and other rules relating to dispositions and modifications.
- 26 CFR § 1.467-9 — Effective/applicability dates and automatic method changes for certain agreements.
- 26 CFR § 1.48-12 — Qualified rehabilitated building; expenditures incurred after December 31, 1981.
- 26 CFR § 1.501(a)-1 — Exemption from taxation.
- 26 CFR § 1.617-3 — Recapture of exploration expenditures.
- 26 CFR § 1.617-4 — Treatment of gain from disposition of certain mining property.
- 26 CFR § 1.684-3 — Exceptions to general rule of gain recognition.
- 26 CFR § 1.691(a)-3 — Character of gross income.
- 26 CFR § 1.742-1 — Basis of transferee partner's interest.
- 26 CFR § 1.743-1 — Optional adjustment to basis of partnership property.
- 26 CFR § 1.755-1 — Rules for allocation of basis.
- 26 CFR § 1.83-4 — Special rules.
- 26 CFR § 1.995-4 — Gain on disposition of stock in a DISC.
Nearby sections (25 sections)
- 1002 · Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct.…
- 1011 · Adjusted basis for determining gain or loss
- 1012 · Basis of property—cost
- 1013 · Basis of property included in inventory
- 1014 · Basis of property acquired from a decedent
- 1015 · Basis of property acquired by gifts and transfers in trust
- 1016 · Adjustments to basis
- 1017 · Discharge of indebtedness
- 1018 · Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410
- 1019 · Property on which lessee has made improvements
- 1020 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4,…
- 1021 · Sale of annuities
- 1022 · Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010,…
- 1023 · Cross references
- 1024 · Renumbered § 1023
- 1031 · Exchange of real property held for productive use or investment
- 1032 · Exchange of stock for property
- 1033 · Involuntary conversions
- 1034 · Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111…
- 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. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5,…
- 1040 · Transfer of certain farm, etc., real property