26 U.S.C. § 1042

United States Code, 2018 Edition

Title 26 - INTERNAL REVENUE CODE

Subtitle A - Income Taxes

CHAPTER 1 - NORMAL TAXES AND SURTAXES

Subchapter O - Gain or Loss on Disposition of Property

PART III - COMMON NONTAXABLE EXCHANGES

Sec. 1042 - Sales of stock to employee stock ownership plans or certain cooperatives

From the U.S. Government Publishing Office,