26 U.S. Code 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 Repealed.]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”.

 

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