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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter O
  5. Part IV

Part IV — Special Rules (Sections 1052 to 1062)

Sec. 1051. Property Acquired During Affiliation [Repealed]

Sec. 1052. Basis Established By The Revenue Act Of 1932 Or 1934 Or By The Internal Revenue Code Of 1939

Sec. 1053. Property Acquired Before March 1, 1913

Sec. 1054. Certain Stock Of Federal National Mortgage Association

Sec. 1055. Redeemable Ground Rents

Sec. 1056. Basis Limitation For Player Contracts Transferred In Connection With The Sale Of A Franchise [Repealed]

Sec. 1057. Election To Treat Transfer To Foreign Trust, Etc., As Taxable Exchange [Repealed]

Sec. 1058. Transfers Of Securities Under Certain Agreements

Sec. 1059. Corporate Shareholder's Basis In Stock Reduced By Nontaxed Portion Of Extraordinary Dividends

Sec. 1059A. Limitation On Taxpayer's Basis Or Inventory Cost In Property Imported From Related Persons

Sec. 1060. Special Allocation Rules For Certain Asset Acquisitions

Sec. 1061. Partnership Interests Held In Connection With Performance Of Services

Sec. 1062. Cross References