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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
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[V. Repealed.]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.
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 Repealed.]
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.
Contents:
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 May 9, 2025, 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. 9 May. 2025. http://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 9 May 2025, from http://www.originalsources.com/Document.aspx?DocID=4L2RPFHCIPIMUDS.
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