US Code - Subchapter O: Gain or loss on disposition of property

Search US Code - Subchapter O: Gain or loss on disposition of property

• Part I Determination of amount of and recognition of gain or loss
• Part II Basis rules of general application
• Part III Common nontaxable exchanges
• Part IV Special rules
• Part V Repealed]
• Part VI Repealed]
• Part VII Wash sales; straddles
• Part VIII Repealed]
• Part IX Repealed]