Common Nontaxable Exchanges
1031Exchange of real property held for productive use or investment1032Exchange of stock for property1033Involuntary conversions1034Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]Repealed1035Certain exchanges of insurance policies1036Stock for stock of same corporation1037Certain exchanges of United States obligations1038Certain reacquisitions of real property1039Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]Repealed1040Transfer of certain farm, etc., real property1041Transfers of property between spouses or incident to divorce1042Sales of stock to employee stock ownership plans or certain cooperatives1043Sale of property to comply with conflict-of-interest requirements1044Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]Repealed1045Rollover of gain from qualified small business stock to another qualified small business stock