5 CFR § 2634.1006 - Rollover into permitted property.
---identifier: "/us/cfr/t5/s2634.1006"source: "ecfr"legal_status: "authoritative_unofficial"title: "5 CFR § 2634.1006 - Rollover into permitted property."title_number: 5title_name: "Administrative Personnel"section_number: "2634.1006"section_name: "Rollover into permitted property."chapter_name: "OFFICE OF GOVERNMENT ETHICS"subchapter_number: "B"subchapter_name: "GOVERNMENT ETHICS"part_number: "2634"part_name: "EXECUTIVE BRANCH FINANCIAL DISCLOSURE, QUALIFIED TRUSTS, AND CERTIFICATES OF DIVESTITURE"positive_law: falsecurrency: "2026-03-24"last_updated: "2026-03-24"format_version: "1.1.0"generator: "[email protected]"authority: "5 U.S.C. ch. 131; 26 U.S.C. 1043; Pub. L. 101-410, 104 Stat. 890, 28 U.S.C. 2461 note, as amended by sec. 31001, Pub. L. 104-134, 110 Stat. 1321 and sec. 701, Pub. L. 114-74; Pub. L. 112-105, 126 Stat. 291; E.O. 12674, 54 FR 15159, 3 CFR, 1989 Comp., p. 215, as modified by E.O. 12731, 55 FR 42547, 3 CFR, 1990 Comp., p. 306."regulatory_source: "83 FR 33981, July 18, 2018, unless otherwise noted."cfr_part: "2634"---
Identifier
/us/cfr/t5/s2634.1006
Currency
2026-03-24
Positive Law
No
Updated
2026-03-24
Chapter
Office of Government Ethics
Authority
5 U.S.C. ch. 131; 26 U.S.C. 1043; Pub. L. 101-410, 104 Stat. 890, 28 U.S.C. 2461 note, as amended by sec. 31001, Pub. L. 104-134, 110 Stat. 1321 and sec. 701, Pub. L. 114-74; Pub. L. 112-105, 126 Stat... 5 U.S.C. ch. 131; 26 U.S.C. 1043; Pub. L. 101-410, 104 Stat. 890, 28 U.S.C. 2461 note, as amended by sec. 31001, Pub. L. 104-134, 110 Stat. 1321 and sec. 701, Pub. L. 114-74; Pub. L. 112-105, 126 Stat. 291; E.O. 12674, 54 FR 15159, 3 CFR, 1989 Comp., p. 215, as modified by E.O. 12731, 55 FR 42547, 3 CFR, 1990 Comp., p. 306.
# 2634.1006 Rollover into permitted property.(a) *Reinvestment of proceeds.* In order to qualify for deferral of capital gains, an eligible person must reinvest the proceeds from the sale of the property divested pursuant to a Certificate of Divestiture into permitted property during the 60-day period beginning on the date of the sale. The proceeds may be reinvested into one or more types of permitted property.(b) *Internal Revenue Service reporting requirements.* An eligible person who elects to defer the recognition of capital gains from the sale of property pursuant to a Certificate of Divestiture must follow Internal Revenue Service rules for reporting the sale of the property and the reinvestment transaction.