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Treasury Regulations · 26 CFR Part 1

Special Rules (§§ 1.1051-1 to 1.1061-6)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1051-1 Basis of property acquired during affiliation.
  2. § 1.1052-1 Basis of property established by Revenue Act of 1932.
  3. § 1.1052-2 Basis of property established by Revenue Act of 1934.
  4. § 1.1052-3 Basis of property established by the Internal Revenue Code of 1939.
  5. § 1.1053-1 Property acquired before March 1, 1913.
  6. § 1.1054-1 Certain stock of Federal National Mortgage Association.
  7. § 1.1055-1 General rule with respect to redeemable ground rents.
  8. § 1.1055-2 Determination of amount realized on the transfer of the right to hold real property subject to liabilities under a redeemable ground rent.
  9. § 1.1055-3 Basis of real property held subject to liabilities under a redeemable ground rent.
  10. § 1.1055-4 Basis of redeemable ground rent reserved or created in connection with transfers of real property before April 11, 1963.
  11. § 1.1059(e)-1 Non-pro rata redemptions.
  12. § 1.1059A-1 Limitation on taxpayer's basis or inventory cost in property imported from related persons.
  13. § 1.1060-1 Special allocation rules for certain asset acquisitions.
  14. § 1.1061-0 Table of contents.
  15. § 1.1061-1 Section 1061 definitions.
  16. § 1.1061-2 Applicable partnership interests and applicable trades or businesses.
  17. § 1.1061-3 Exceptions to the definition of an API.
  18. § 1.1061-4 Section 1061 computations.
  19. § 1.1061-5 Section 1061(d) transfers to related persons.
  20. § 1.1061-6 Reporting rules.