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PART III—COMMON NONTAXABLE EXCHANGES

  • § 1031. Exchange of property held for productive use or investment
  • § 1032. Exchange of stock for property
  • § 1033. Involuntary conversions
  • [§ 1034. Repealed.]
  • § 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
  • [§ 1039. Repealed.]
  • § 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
  • § 1044. Rollover of publicly traded securities gain into specialized small business investment companies
  • § 1045. Rollover of gain from qualified small business stock to another qualified small business stock

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