Special Rules

Sections

• 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.