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26 U.S.C. § 1039

Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended
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Nearby sections (25 sections)
  1. 1021 · Sale of annuities
  2. 1022 · Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010,…
  3. 1023 · Cross references
  4. 1024 · Renumbered § 1023
  5. 1031 · Exchange of real property held for productive use or investment
  6. 1032 · Exchange of stock for property
  7. 1033 · Involuntary conversions
  8. 1034 · Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111…
  9. 1035 · Certain exchanges of insurance policies
  10. 1036 · Stock for stock of same corporation
  11. 1037 · Certain exchanges of United States obligations
  12. 1038 · Certain reacquisitions of real property
  13. 1039 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5,…
  14. 1040 · Transfer of certain farm, etc., real property
  15. 1041 · Transfers of property between spouses or incident to divorce
  16. 1042 · Sales of stock to employee stock ownership plans or certain…
  17. 1043 · Sale of property to comply with conflict-of-interest requirements
  18. 1044 · Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017,…
  19. 1045 · Rollover of gain from qualified small business stock to another…
  20. 1051 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec.…
  21. 1052 · Basis established by the Revenue Act of 1932 or 1934 or by the…
  22. 1053 · Property acquired before March 1, 1913
  23. 1054 · Certain stock of Federal National Mortgage Association
  24. 1055 · Redeemable ground rents
  25. 1056 · Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22,…
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