26 USC 1032 - Exchange of stock for property

U.S Code last checked for updates: May 19, 2024

§ 1032.

Exchange of stock for property

(a)

Nonrecognition of gain or loss

(b)

Basis

(Aug. 16, 1954, ch. 736, 68A Stat. 303; Pub. L. 98–369, div. A, title I, § 57(a), July 18, 1984, 98 Stat. 574; Pub. L. 106–554, § 1(a)(7) [title IV, § 401(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A–649.)

cite as: 26 USC 1032