26 U.S. Code Chapter 1, 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 [V. Repealed.]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. Repealed.]  [1]    Part repealed by Pub. L. 109–135without corresponding amendment of subchapter analysis. 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.

[1]  Part repealed by Pub.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

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

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26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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