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26 U.S.C. 1041 - Transfers of property between spouses or incident to divorce


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Sec. 1031 - Exchange of property held for productive use or investment
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Sec. 1032 - Exchange of stock for property
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Sec. 1033 - Involuntary conversions
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Sec. 1034 - Repealed. Pub. L. 105-34, title III, §312(b), Aug. 5, 1997, 111 Stat. 839
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Sec. 1035 - Certain exchanges of insurance policies
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Sec. 1036 - Stock for stock of same corporation
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Sec. 1037 - Certain exchanges of United States obligations
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Sec. 1038 - Certain reacquisitions of real property
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Sec. 1039 - Repealed. Pub. L. 101-508, title XI, §11801(a)(33), Nov. 5, 1990, 104 Stat. 1388-521
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Sec. 1040 - Transfer of certain farm, etc., real property
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Sec. 1041 - Transfers of property between spouses or incident to divorce
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Sec. 1042 - Sales of stock to employee stock ownership plans or certain cooperatives
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Sec. 1043 - Sale of property to comply with conflict-of-interest requirements
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Sec. 1044 - Rollover of publicly traded securities gain into specialized small business investment companies
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Sec. 1045 - Rollover of gain from qualified small business stock to another qualified small business stock
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