Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1044
[§1044. Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22, 2017, 131 Stat. 2133]
Official textgovinfo.govlast amended
Source: view the official text
Nearby sections (25 sections)
- 1032 · Exchange of stock for property
- 1033 · Involuntary conversions
- 1034 · [§1034. Repealed. Pub. L. 105–34, title III, §312(b), Aug. 5,…
- 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 · [§1039. Repealed. Pub. L. 101–508, title XI, §11801(a)(33), Nov.…
- 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 · [§1044. Repealed. Pub. L. 115–97, title I, §13313(a), Dec. 22,…
- 1045 · Rollover of gain from qualified small business stock to another…
- 1051 · [§1051. Repealed. Pub. L. 113–295, div. A, title II,…
- 1052 · Basis established by the Revenue Act of 1932 or 1934 or by the…
- 1053 · Property acquired before March 1, 1913
- 1054 · Certain stock of Federal National Mortgage Association
- 1055 · Redeemable ground rents
- 1056 · [§1056. Repealed. Pub. L. 108–357, title VIII, §886(b)(1)(A),…
- 1057 · [§1057. Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5,…
- 1058 · Transfers of securities under certain agreements
- 1059 · Corporate shareholder's basis in stock reduced by nontaxed…
- 1059A · Limitation on taxpayer's basis or inventory cost in property…
- 1060 · Special allocation rules for certain asset acquisitions