US Code - Part I: Determination of amount of and recognition of gain or loss

Search US Code - Part I: Determination of amount of and recognition of gain or loss

  • Section 1001 Determination of amount of and recognition of gain or loss
  • Section 1002 Repealed. Pub. L. 94-455, title XIX, Sec. 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
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Gain or loss on disposition of property
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Basis rules of general application

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