26 U.S.C. § 1036
Stock for stock of same corporation
# (a) General rule
No gain or loss shall be recognized if common stock in a corporation is exchanged solely for common stock in the same corporation, or if preferred stock in a corporation is exchanged solely for preferred stock in the same corporation.
# (b) Nonqualified preferred stock not treated as stock
For purposes of this section, nonqualified preferred stock (as defined in section 351(g)(2)) shall be treated as property other than stock.
# (c) Cross references
(1) For rules relating to recognition of gain or loss where an exchange is not solely in kind, see subsections (b) and (c) of section 1031. (2) For rules relating to the basis of property acquired in an exchange described in subsection (a), see subsection (d) of section 1031.
Source: view the official text
Cited by 24
- 26 CFR § 1.1031(b)-1 — Receipt of other property or money in tax-free exchange.
- 26 CFR § 1.1031(d)-1 — Property acquired upon a tax-free exchange.
- 26 CFR § 1.1036-1 — Stock for stock of the same corporation.
- 26 CFR § 1.1400Z2(b)-1 — Inclusion of gains that have been deferred under section 1400Z-2(a).
- 26 CFR § 1.1400Z2-0 — Table of Contents.
- 26 CFR § 1.245A(e)-1 — Special rules for hybrid dividends.
- 26 CFR § 1.303-2 — Requirements.
- 26 CFR § 1.306-2 — Exception.
- 26 CFR § 1.306-3 — Section 306 stock defined.
- 26 CFR § 1.355-0 — Outline of sections.
- 26 CFR § 1.355-6 — Recognition of gain on certain distributions of stock or securities in controlled corporation.
- 26 CFR § 1.358-2 — Allocation of basis among nonrecognition property.
Show 12 more
- 26 CFR § 1.367(a)-0 — Table of contents.
- 26 CFR § 1.367(a)-7 — Outbound transfers of property described in section 361(a) or (b).
- 26 CFR § 1.367(a)-8 — Gain recognition agreement requirements.
- 26 CFR § 1.422-5 — Permissible provisions.
- 26 CFR § 1.424-1 — Definitions and special rules applicable to statutory options.
- 26 CFR § 1.61-6 — Gains derived from dealings in property.
- 26 CFR § 1.83-8 — Applicability of section and transitional rules.
- 26 CFR § 58.4501-0 — Table of contents.
- 26 CFR § 58.4501-4 — Application of netting rule.
- 26 U.S.C. § 1031 — Exchange of real property held for productive use or investment
- 26 U.S.C. § 424 — Definitions and special rules
- 26 U.S.C. § 83 — Property transferred in connection with performance of services
Nearby sections (25 sections)
- 1018 · Repealed.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.…
- 1052 · Basis established by the Revenue Act of 1932 or 1934 or by the…
- 1053 · Property acquired before March 1, 1913