Common Nontaxable Exchanges

Sections

• 1.1031-0
  § 1.1031-0 Table of contents.
• 1.1031(a)-1
  § 1.1031(a)-1 Property held for productive use in trade or business or for investment.
• 1.1031(a)-2
  § 1.1031(a)-2 Additional rules for exchanges of personal property.
• 1.1031(a)-3
  § 1.1031(a)-3 Definition of real property.
• 1.1031(b)-1
  § 1.1031(b)-1 Receipt of other property or money in tax-free exchange.
• 1.1031(b)-2
  § 1.1031(b)-2 Safe harbor for qualified intermediaries.
• 1.1031(c)-1
  § 1.1031(c)-1 Nonrecognition of loss.
• 1.1031(d)-1
  § 1.1031(d)-1 Property acquired upon a tax-free exchange.
• 1.1031(d)-1T
  § 1.1031(d)-1T Coordination of section 1060 with section 1031 (temporary).
• 1.1031(d)-2
  § 1.1031(d)-2 Treatment of assumption of liabilities.
• 1.1031(e)-1
  § 1.1031(e)-1 Exchange of livestock of different sexes.
• 1.1031(j)-1
  § 1.1031(j)-1 Exchanges of multiple properties.
• 1.1031(k)-1
  § 1.1031(k)-1 Treatment of deferred exchanges.
• 1.1032-1
  § 1.1032-1 Disposition by a corporation of its own capital stock.
• 1.1032-2
  § 1.1032-2 Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations.
• 1.1032-3
  § 1.1032-3 Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision.
• 1.1033(a)-1
  § 1.1033(a)-1 Involuntary conversions; nonrecognition of gain.
• 1.1033(a)-2
  § 1.1033(a)-2 Involuntary conversion into similar property, into money or into dissimilar property.
• 1.1033(a)-3
  § 1.1033(a)-3 Involuntary conversion of principal residence.
• 1.1033(b)-1
  § 1.1033(b)-1 Basis of property acquired as a result of an involuntary conversion.
• 1.1033(c)-1
  § 1.1033(c)-1 Disposition of excess property within irrigation project deemed to be involuntary conversion.
• 1.1033(d)-1
  § 1.1033(d)-1 Destruction or disposition of livestock because of disease.
• 1.1033(e)-1
  § 1.1033(e)-1 Sale or exchange of livestock solely on account of drought.
• 1.1033(g)-1
  § 1.1033(g)-1 Condemnation of real property held for productive use in trade or business or for investment.
• 1.1033(h)-1
  § 1.1033(h)-1 Effective date.
• 1.1035-1
  § 1.1035-1 Certain exchanges of insurance policies.
• 1.1036-1
  § 1.1036-1 Stock for stock of the same corporation.
• 1.1037-1
  § 1.1037-1 Certain exchanges of United States obligations.
• 1.1038-1
  § 1.1038-1 Reacquisitions of real property in satisfaction of indebtedness.
• 1.1038-2
  § 1.1038-2 Reacquisition and resale of property used as a principal residence.
• 1.1038-3
  § 1.1038-3 Election to have section 1038 apply for taxable years beginning after December 31, 1957.
• 1.1039-1
  § 1.1039-1 Certain sales of low-income housing projects.
• 1.1041-1T
  § 1.1041-1T Treatment of transfer of property between spouses or incident to divorce (temporary).
• 1.1041-2
  § 1.1041-2 Redemptions of stock.
• 1.1042-1T
  § 1.1042-1T Questions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary).
• 1.1044(a)-1
  § 1.1044(a)-1 Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
• 1.1045-1
  § 1.1045-1 Application to partnerships.