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§ 1051. Property acquired during affiliation
§ 1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
§ 1053. Property acquired before March 1, 1913
§ 1054. Certain stock of Federal National Mortgage Association
§ 1055. Redeemable ground rents
[§ 1056. Repealed.]
[§ 1057. Repealed.]
§ 1058. Transfers of securities under certain agreements
§ 1059. Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
§ 1059A. Limitation on taxpayer’s basis or inventory cost in property imported from related persons
§ 1060. Special allocation rules for certain asset acquisitions
§ 1061. Cross references
PART IV—SPECIAL RULES
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