Public Law 119-108 (09/11/2026)

Part IV Special Rules

Browse 0 units and 14 sections in Part IV Special Rules of Title 26.

Sections in Part IV

§ 1051 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049] § 1052 Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939 § 1053 Property acquired before March 1, 1913 § 1054 Certain stock of Federal National Mortgage Association § 1055 Redeemable ground rents § 1056 Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641] § 1057 Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980] § 1058 Transfers of securities under certain agreements § 1059 Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends § 1059A Limitation on taxpayer’s basis or inventory cost in property imported from related persons § 1060 Special allocation rules for certain asset acquisitions § 1061 Partnership interests held in connection with performance of services § 1062 Gain from the sale or exchange of qualified farmland property to qualified farmers § 1063 Cross references