1051Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]Repealed1052Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 19391053Property acquired before March 1, 19131054Certain stock of Federal National Mortgage Association1055Redeemable ground rents1056Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]Repealed1057Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]Repealed1058Transfers of securities under certain agreements1059Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends1059ALimitation on taxpayer’s basis or inventory cost in property imported from related persons1060Special allocation rules for certain asset acquisitions1061Partnership interests held in connection with performance of services1062Gain from the sale or exchange of qualified farmland property to qualified farmers1063Cross references