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Title 26

Displaying title 26, up to date as of 9/04/2026. Title 26 was last amended 8/28/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Common Nontaxable Exchanges   View Full Text
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eCFR Content

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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Common Nontaxable Exchanges1.1031-0 – 1.1045-1
§ 1.1031-0Table of contents.
§ 1.1031(a)-1Property held for productive use in trade or business or for investment.
§ 1.1031(a)-2Additional rules for exchanges of personal property.
§ 1.1031(a)-3Definition of real property.
§ 1.1031(b)-1Receipt of other property or money in tax-free exchange.
§ 1.1031(b)-2Safe harbor for qualified intermediaries.
§ 1.1031(c)-1Nonrecognition of loss.
§ 1.1031(d)-1Property acquired upon a tax-free exchange.
§ 1.1031(d)-1TCoordination of section 1060 with section 1031 (temporary).
§ 1.1031(d)-2Treatment of assumption of liabilities.
§ 1.1031(e)-1Exchange of livestock of different sexes.
§ 1.1031(j)-1Exchanges of multiple properties.
§ 1.1031(k)-1Treatment of deferred exchanges.
§ 1.1032-1Disposition by a corporation of its own capital stock.
§ 1.1032-2Disposition by a corporation of stock of a controlling corporation in certain triangular reorganizations.
§ 1.1032-3Disposition of stock or stock options in certain transactions not qualifying under any other nonrecognition provision.
§ 1.1033(a)-1Involuntary conversions; nonrecognition of gain.
§ 1.1033(a)-2Involuntary conversion into similar property, into money or into dissimilar property.
§ 1.1033(a)-3Involuntary conversion of principal residence.
§ 1.1033(b)-1Basis of property acquired as a result of an involuntary conversion.
§ 1.1033(c)-1Disposition of excess property within irrigation project deemed to be involuntary conversion.
§ 1.1033(d)-1Destruction or disposition of livestock because of disease.
§ 1.1033(e)-1Sale or exchange of livestock solely on account of drought.
§ 1.1033(g)-1Condemnation of real property held for productive use in trade or business or for investment.
§ 1.1033(h)-1Effective date.
§ 1.1035-1Certain exchanges of insurance policies.
§ 1.1036-1Stock for stock of the same corporation.
§ 1.1037-1Certain exchanges of United States obligations.
§ 1.1038-1Reacquisitions of real property in satisfaction of indebtedness.
§ 1.1038-2Reacquisition and resale of property used as a principal residence.
§ 1.1038-3Election to have section 1038 apply for taxable years beginning after December 31, 1957.
§ 1.1039-1Certain sales of low-income housing projects.
§ 1.1041-1TTreatment of transfer of property between spouses or incident to divorce (temporary).
§ 1.1041-2Redemptions of stock.
§ 1.1042-1TQuestions and answers relating to the sales of stock to employee stock ownership plans or certain cooperatives (temporary).
§ 1.1044(a)-1Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.
§ 1.1045-1Application to partnerships.
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