26 U.S.C. § 1034
Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839
[§ 1034. Repealed. Pub. L. 105–34, title III, § 312(b) , Aug. 5, 1997 , 111 Stat. 839 ]
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Cited by 24
- 26 CFR § 1.1016-5 — Miscellaneous adjustments to basis.
- 26 CFR § 1.1033(a)-1 — Involuntary conversions; nonrecognition of gain.
- 26 CFR § 1.1033(a)-3 — Involuntary conversion of principal residence.
- 26 CFR § 1.1038-1 — Reacquisitions of real property in satisfaction of indebtedness.
- 26 CFR § 1.1038-2 — Reacquisition and resale of property used as a principal residence.
- 26 CFR § 1.1038-3 — Election to have section 1038 apply for taxable years beginning after December 31, 1957.
- 26 CFR § 1.121-4 — Special rules.
- 26 CFR § 1.1223-1 — Determination of period for which capital assets are held.
- 26 CFR § 1.1250-3 — Exceptions and limitations.
- 26 CFR § 1.1250-4 — Holding period.
- 26 CFR § 1.163-10T — Qualified residence interest (temporary).
- 26 CFR § 1.25-3T — Qualified mortgage credit certificate (Temporary).
Show 12 more
- 26 CFR § 1.44-2 — Property to which credit for purchase of new principal residence applies.
- 26 CFR § 1.44-4 — Recapture for certain dispositions.
- 26 CFR § 1.44-5 — Definitions.
- 26 CFR § 1.61-6 — Gains derived from dealings in property.
- 26 CFR § 1.897-4AT — Table of contents (temporary).
- 26 CFR § 16A.1255-2 — Special rules.
- 26 CFR § 20.2056A-2 — Requirements for qualified domestic trust.
- 26 CFR § 25.2702-5 — Personal residence trusts.
- 26 U.S.C. § 1016 — Adjustments to basis
- 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
- 26 U.S.C. § 512 — Unrelated business taxable income
- 26 U.S.C. § 72 — Annuities; certain proceeds of endowment and life insurance contracts
Nearby sections (25 sections)
- 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- 1018 · Repealed.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- 1020 · Repealed.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- 1022 · Repealed.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- 1034 · Repealed.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
- 1041 · Transfers of property between spouses or incident to divorce
- 1042 · Sales of stock to employee stock ownership plans or certain…
- 1043 · Sale of property to comply with conflict-of-interest requirements
- 1044 · Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017,…
- 1045 · Rollover of gain from qualified small business stock to another…
- 1051 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec.…