Notes on gain or loss on disposition of property : US Code - Notes

Search Notes on gain or loss on disposition of property : US Code - Notes

Part
I. Determination of amount of and recognition of gain or
loss.
II. Basis rules of general application.
III. Common nontaxable exchanges.
IV. Special rules.
[V. Repealed.]
[VI. Repealed.] (!1)
VII. Wash sales; straddles.

AMENDMENTS
1995 - Pub. L. 104-7, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 1(b), Feb. 2, 1962, 76 Stat. 5, added
item for part IX.
1956 - Act May 9, 1956, ch. 240, Sec. 10(b), 70 Stat. 146, added
item for part VIII.

(!1) Part repealed by Pub. L. 109-135 without corresponding
amendment of subchapter analysis.