Article 4. Special Rule for Basis
- § 24961 Basis of Property Acquired During Affiliation.
- § 24962(a). Basis of Property Established by Revenue Act of 1932. [Repealed]
- § 24962(b). Basis of Property Established by Revenue Act of 1934. [Repealed]
- § 24962(d). Basis of Stock Rights Acquired Before January 1, 1955. [Repealed]
- § 24963. Property Acquired Before March 1, 1913. [Repealed]
- § 24965. Certain Stock of Federal National Mortgage Association. [Repealed]
- § 24971(a). Gain from Sale or Exchange to Effectuate Policies of Federal Communications Commission. [Repealed]
- § 24971(b). Nature and Effect of Election. [Repealed]
- § 24971(c). Reduction of Basis of Property Pursuant to Election Under Section 24971. [Repealed]
- § 24971(d). Manner of Election. [Repealed]
- § 24981–24988. Distributions Pursuant to Order of the Federal Securities Exchange Commission. [Repealed]