- PART I—DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS (§§ 1001 – 1002)
- PART II—BASIS RULES OF GENERAL APPLICATION (§§ 1011 – 1024)
- PART III—COMMON NONTAXABLE EXCHANGES (§§ 1031 – 1045)
- PART IV—SPECIAL RULES (§§ 1051 – 1062)
- [PART V—REPEALED] (§ 1071)
- [PART VI—REPEALED] (§ 1081)
- PART VII—WASH SALES; STRADDLES (§§ 1091 – 1092)
- [PART VIII—REPEALED] (§ 1101)
- [PART IX—REPEALED] (§ 1111)
Quick search by citation:
26 U.S. Code Subchapter O - Gain or Loss on Disposition of Property
Editorial Notes
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.