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  • Sec.  1051. Property acquired during affiliation.
  • Sec.  1052. Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939.
  • Sec.  1053. Property acquired before March 1, 1913.
  • Sec.  1054. Certain stock of Federal National Mortgage Association.
  • Sec.  1055. Redeemable ground rents.
  • Sec.  1056. Basis limitation for player contracts transferred in connection with the the sale of a franchise.
  • Sec.  1057. Repealed.
  • Sec.  1058. Transfers of securities under certain agreements.
  • Sec.  1059. Corporate shareholder's basis in stock reduced by nontaxed portion of extraordinary dividends.
  • Sec.  1059A. Limitation on taxpayer's basis or inventory cost in property imported from related persons.
  • Sec.  1060. Special allocation rules for certain asset acquisitions.
  • Sec.  1061. Cross references.
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(Last updated May 8, 2002)