Public Law 119-99 (06/12/2026)
Part III Common Nontaxable Exchanges
Browse 0 units and 15 sections in Part III Common Nontaxable Exchanges of Title 26.
Sections in Part III
§ 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Repealed.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 Stat. 839]
§ 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Repealed.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, 1990, 104 Stat. 1388–521]
§ 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 cooperatives
§ 1043
Sale of property to comply with conflict-of-interest requirements
§ 1044
Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]
§ 1045
Rollover of gain from qualified small business stock to another qualified small business stock