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26 U.S. Code Subtitle A Chapter 1 Subchapter O Part I - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS

U.S. Code
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§ 1001. Determination of amount of and recognition of gain or loss
[§ 1002. Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]

Editorial Notes

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”.