Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1062
Cross references
Official textgovinfo.govlast amended
# (1)
For nonrecognition of gain in connection with the transfer of obsolete vessels to the Maritime Administration under chapter 573 of title 46, United States Code, see section 57307 of title 46.
# (2)
For recognition of gain or loss in connection with the construction of new vessels, see chapter 533 of title 46, United States Code.
Source: view the official text
Nearby sections (25 sections)
- 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 Repealed.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 Repealed.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 Repealed.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
- 1061 · Partnership interests held in connection with performance of…
- 1062 · Cross references
- 1071 · [§1071. Repealed. Pub. L. 104–7, §2(a), Apr. 11, 1995, 109 Stat.…
- 1081 · [§§1081 to 1083. Repealed. Pub. L. 109–135, title IV,…
- 1091 · Loss from wash sales of stock or securities
- 1092 · Straddles
- 1101 · [§§1101 to 1103. Repealed. Pub. L. 101–508, title XI,…
- 1111 · [§1111. Repealed. Pub. L. 94–455, title XIX, §1901(a)(134), Oct.…
- 1201 · [§1201. Repealed. Pub. L. 115–97, title I, §13001(b)(2)(A), Dec.…
- 1202 · Partial exclusion for gain from certain small business stock
- 1211 · Limitation on capital losses
- 1212 · Capital loss carrybacks and carryovers
- 1221 · Capital asset defined
- 1222 · Other terms relating to capital gains and losses