26 USC tA - Gain or Loss on Disposition of Property

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U.S Code last checked for updates: May 14, 2025

All TitlesTitle 26Subtitle AChapter 1Subchapter O

Part I [§ 1001 - § 1002] - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS

Part II [§ 1011 - § 1024] - BASIS RULES OF GENERAL APPLICATION

Part III [§ 1031 - § 1045] - COMMON NONTAXABLE EXCHANGES

Part IV [§ 1051 - § 1062] - SPECIAL RULES

Part V [§ 1071 - § 1071] - REPEALED]

Part VI [§ 1081 - § 1083] - REPEALED]

Part VII [§ 1091 - § 1092] - WASH SALES; STRADDLES

Part VIII [§ 1101 - § 1103] - REPEALED]

Part IX [§ 1111 - § 1111] - REPEALED]

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