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Common Nontaxable Exchanges | Midpage
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United States Code
Title 26
A
Chapter 1
Subchapter O
Part III
Common Nontaxable Exchanges
1031
Exchange of real property held for productive use or investment
1032
Exchange of stock for property
1033
Involuntary conversions
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
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
1045
Rollover of gain from qualified small business stock to another qualified small business stock