Determination of amount of and recognition of gain or loss.
Basis rules of general application.
Common nontaxable exchanges.
Part repealed by Pub. L. 109–135without corresponding amendment of subchapter analysis.
Wash sales; straddles.
1956—Act May 9, 1956, ch. 240, § 10(b),70 Stat. 146, added item for part VIII.
Footnotes  Part repealed by Pub.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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Description of Change
Statutes at Large
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