CHAPTER 810-3-8

Recognition of Gain or Loss

TABLE OF CONTENTS

810-3-8-.01 Recognition of Gain or Loss
810-3-8-.02 Like-Kind Exchanges of Property Held for Productive Use in Trade or Business or for Investment
810-3-8-.03 Stock for Stock of the Same Corporation
810-3-8-.04 Exchanges in Pursuance of a Plan of Reorganization
810-3-8-.05 Transfer of Property to Corporation Controlled by Transferor
810-3-8-.06 Involuntary Conversions
810-3-8-.07 Rollover of Gain on Sale of Principal Residence (REPEALED, EFFECTIVE JUNE 2, 1999)
810-3-8-.08 Exchange of Stock for Property
810-3-8-.09 Complete Liquidation of Subsidiaries
810-3-8-.10 Gain or Loss on Certain Liquidations
810-3-8-.11 Election to Recognize Gain on Certain Liquidations - For Transactions After December 31, 1984  and Before August 1, 1986
810-3-8-.12 (Reserved)
810-3-8-.13 Recognition of Gain by Target Corporations
810-3-8-.14 Taxability of Corporation on Distribution
810-3-8-.15 Nonrecognition of Gain on Liquidation by Corporation - (REPEALED, EFFECTIVE JANUARY 18, 2000)
810-3-8-.16 Gain or Loss Recognized on Property in Complete Liquidation by Corporation - For Transactions  After December 31, 1989
810-3-8-.17 Definition of Reorganization Terms (REPEALED, EFFECTIVE JUNE 2, 1999)
810-3-8-.18 Recognition of Gain or Loss on Transfer of Property to a Spouse or Former Spouse
810-3-8-.19 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives
810-3-8-.20 Recognition of Gain or Loss on Transfer of Property to and Distribution of Property by a Subchapter K Entity