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  1. U.S. Code Title 26
  2. Subtitle A
  3. Chapter 1
  4. Subchapter O
  5. Part IV
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Part IV: SPECIAL RULES

[Section 1051: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]

Section 1052: Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939

Section 1053: Property acquired before March 1, 1913

Section 1054: Certain stock of Federal National Mortgage Association

Section 1055: Redeemable ground rents

[Section 1056: Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]

[Section 1057: Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]

Section 1058: Transfers of securities under certain agreements

Section 1059: Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends

Section 1059A: Limitation on taxpayer’s basis or inventory cost in property imported from related persons

Section 1060: Special allocation rules for certain asset acquisitions

Section 1061: Partnership interests held in connection with performance of services

Section 1062: Cross references

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