Subjgrp 5. Special Rules
- § 1.1051-1 - Basis of property acquired during affiliation.
- § 1.1052-1 - Basis of property established by Revenue Act of 1932.
- § 1.1052-2 - Basis of property established by Revenue Act of 1934.
- § 1.1052-3 - Basis of property established by the Internal Revenue Code of 1939.
- § 1.1053-1 - Property acquired before March 1, 1913.
- § 1.1054-1 - Certain stock of Federal National Mortgage Association.
- § 1.1055-1 - General rule with respect to redeemable ground rents.
- § 1.1055-2 - Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent.
- § 1.1055-3 - Basis of real property held subject to liabilities under a redeemable ground rent.
- § 1.1055-4 - Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963.
- § 1.1059(e)-1 - Non-pro rata redemptions.
- § 1.1059A-1 - Limitation on taxpayer's basis or inventory cost in property imported from related persons.
- § 1.1060-1 - Special allocation rules for certain asset acquisitions.
- § 1.1061-0 - Table of contents.
- § 1.1061-1 - Section 1061 definitions.
- § 1.1061-2 - Applicable partnership interests and applicable trades or businesses.
- § 1.1061-3 - Exceptions to the definition of an API.
- § 1.1061-4 - Section 1061 computations.
- § 1.1061-5 - Section 1061(d) transfers to related persons.
- § 1.1061-6 - Reporting rules.