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  4. TITLE 26 - INTERNAL REVENUE...
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  6. Subtitle A—Income Taxes (§§...
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  8. CHAPTER 1—NORMAL TAXES AND ...
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  10. Subchapter O—Gain or Loss o...
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  12. PART III—COMMON NONTAXABLE EXCHANGES (§§ 1031 –...


PART III—COMMON NONTAXABLE EXCHANGES (§§ 1031 – 1045)


  • § 1031. Exchange of real property held for productive use or investment
  • § 1032. Exchange of stock for property
  • § 1033. Involuntary conversions
  • [§ 1034. Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]
  • § 1035. Certain exchanges of insurance policies
  • § 1036. Stock for stock of same corporation
  • § 1037. Certain exchanges of United States obligations
  • § 1038. Certain reacquisitions of real property
  • [§ 1039. Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]
  • § 1040. Transfer of certain farm, etc., real property
  • § 1041. Transfers of property between spouses or incident 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 Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]
  • § 1045. Rollover of gain from qualified small business stock to another qualified small business stock
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