Part III. COMMON NONTAXABLE EXCHANGES
- § 1031 - Exchange of real 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- § 1034 - Repealed.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- § 1039 - Repealed.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- § 1044 - Repealed.
- § 1045 - Rollover of gain from qualified small business stock to another qualified small business stock