Special Rules | Midpage

Collections
United States Code

Part IV

Special Rules

1052Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939 1053Property acquired before March 1, 1913 1054Certain stock of Federal National Mortgage Association 1055Redeemable ground rents 1058Transfers of securities under certain agreements 1059Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends 1059ALimitation on taxpayer’s basis or inventory cost in property imported from related persons 1060Special allocation rules for certain asset acquisitions 1061Partnership interests held in connection with performance of services 1062Gain from the sale or exchange of qualified farmland property to qualified farmers 1063Cross references