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Source: U.S. Code supplied Markdown snapshot · 26 U.S.C. § 1024
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Source file: Laws/federal/codes/united-states-code/title-26/section-1024-renumbered-1023--3107cf3806.md
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Federal law — U.S. Code and appendices · legal_authorities
(1) For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2). (2) For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1023
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Federal law — U.S. Code and appendices · legal_authorities
Page 2270 TITLE 26—INTERNAL REVENUE CODE [§ 1024 EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1901(a)(127) of Pub. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title. REPEALS Pub. L. 94–455, § 1901(a)(127), cited as a credit to this section, which renumbered this section as section 1024 of this title, was repealed by Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299, resulting in the redes- ignation of this section as section 1023 of this title. See Effective Date of 1980 Amendments and Revival of Prior Law note set out above. [§ 1024. Renumbered § 1023] PART III—COMMON NONTAXABLE EXCHANGES Sec. 1031. Exchange of real property held for productive use or investment. 1032. Exchange of stock for property. 1033. Involuntary conversions. [1034. Repealed.] 1035. Certain exchanges of insurance policies. 1036. Stock for stock of same corporation. 1037. Certain exchanges of United States obliga- tions. 1038. Certain reacquisitions of real property. [1039. Repealed.] 1040. Transfer of certain farm, etc., real property. 1041. Transfers of property between spouses or inci- dent 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 Repealed.] 1045. Rollover of gain from qualified small business stock to another qualified small business stock. Editorial Notes AMENDMENTS 2017—Pub. L. 115–97, title I, §§ 13303(b)(6), 13313(a), Dec. 22, 2017, 131 Stat. 2124, 2133, substituted ‘‘Exchange of real property held for productive use or investment’’ for ‘‘Exchange of property held for pr
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1024
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