U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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Subchapter O—Gain or Loss on Disposition of Property

Part

I.     Determination of amount of and recognition of gain or loss.

II.     Basis rules of general application.

III.     Common nontaxable exchanges.

IV.     Special rules.

[V.     Repealed.]

VI.     Exchanges in obedience to S.E.C. orders.

VII.     Wash sales; straddles.

Amendments

     1995—Pub. L. 104–7, § 2(c), Apr. 11, 1995, 109 Stat. 93, struck out item for part V "Changes to effectuate F.C.C. policy".

     1990—Pub. L. 101–508, title XI, § 11801(b)(9), Nov. 5, 1990, 104 Stat. 1388–522, struck out item for part VIII "Distributions pursuant to Bank Holding Company Act".

     1981—Pub. L. 97–34, title V, § 501(d)(3), Aug. 13, 1981, 95 Stat. 327, substituted "Wash sales; straddles" for "Wash sales of stock or securities" in item for part VII.

     1976—Pub. L. 94–455, title XIX, § 1901(b)(32)(I), Oct. 4, 1976, 90 Stat. 1800, struck out item for part IX "Distributions pursuant to orders enforcing the antitrust laws".

     Pub. L. 94–452, § 2(c), Oct. 2, 1976, 90 Stat. 1512, struck out "of 1956" after "Bank Holding Company Act" in item for part VIII.

     1962—Pub. L. 87–403, § 1(b), Feb. 2, 1962, 76 Stat. 5, added item for part IX.

     1956—Act May 9, 1956, ch. 240, § 10(b), 70 Stat. 146, added item for part VIII.

PART I—DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS

Sec.

1001.     Determination of amount of and recognition of gain or loss.

[1002.     Repealed.]

Amendments

     1976—Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(ii), Oct. 4, 1976, 90 Stat. 1799, struck out item 1002 "Recognition of gain or loss".

Part Referred to in Other Sections

     This part is referred to in section 742 of this title.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Subchapter O— Gain or Loss on Disposition of Property," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed January 20, 2020, http://www.originalsources.com/Document.aspx?DocID=4L2RPFHCIPIMUDS.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "Subchapter O— Gain or Loss on Disposition of Property." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 20 Jan. 2020. www.originalsources.com/Document.aspx?DocID=4L2RPFHCIPIMUDS.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Subchapter O— Gain or Loss on Disposition of Property' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 20 January 2020, from http://www.originalsources.com/Document.aspx?DocID=4L2RPFHCIPIMUDS.