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TITLE 26
>
Subtitle A
>
CHAPTER 1
>
Subchapter O
> PART III
PART III—COMMON NONTAXABLE EXCHANGES
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§ 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 Repealed.]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 Repealed.]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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