26 USC Chapter 1, Subchapter O - Gain or Loss on Disposition of Property

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Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

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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 [V. Repealed.]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. Repealed.] ^[1] Part repealed by Pub. L. 109–135without corresponding amendment of subchapter analysis. 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.

Footnotes
[1] Part repealed by Pub. L. 109–135without corresponding amendment of subchapter analysis.

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC Chapter 1, Subchapter O - Gain or Loss on Disposition of Property

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