Sections
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1.1051-1
§ 1.1051-1 Basis of property acquired during affiliation. -
1.1052-1
§ 1.1052-1 Basis of property established by Revenue Act of 1932. -
1.1052-2
§ 1.1052-2 Basis of property established by Revenue Act of 1934. -
1.1052-3
§ 1.1052-3 Basis of property established by the Internal Revenue Code of 1939. -
1.1053-1
§ 1.1053-1 Property acquired before March 1, 1913. -
1.1054-1
§ 1.1054-1 Certain stock of Federal National Mortgage Association. -
1.1055-1
§ 1.1055-1 General rule with respect to redeemable ground rents. -
1.1055-2
§ 1.1055-2 Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent. -
1.1055-3
§ 1.1055-3 Basis of real property held subject to liabilities under a redeemable ground rent. -
1.1055-4
§ 1.1055-4 Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963. -
1.1059(e)-1
§ 1.1059(e)-1 Non-pro rata redemptions. -
1.1059A-1
§ 1.1059A-1 Limitation on taxpayer's basis or inventory cost in property imported from related persons. -
1.1060-1
§ 1.1060-1 Special allocation rules for certain asset acquisitions. -
1.1061-0
§ 1.1061-0 Table of contents. -
1.1061-1
§ 1.1061-1 Section 1061 definitions. -
1.1061-2
§ 1.1061-2 Applicable partnership interests and applicable trades or businesses. -
1.1061-3
§ 1.1061-3 Exceptions to the definition of an API. -
1.1061-4
§ 1.1061-4 Section 1061 computations. -
1.1061-5
§ 1.1061-5 Section 1061(d) transfers to related persons. -
1.1061-6
§ 1.1061-6 Reporting rules.