Determination of Amount of and Recognition of Gain or Loss
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1001-1 Computation of gain or loss.
- § 1.1001-2 Discharge of liabilities.
- § 1.1001-3 Modifications of debt instruments.
- § 1.1001-4 Modifications of certain derivative contracts.
- § 1.1001-5 European Monetary Union (conversion to the euro).
- § 1.1001-6 Transition from certain interbank offered rates.
- § 1.1001-7 Computation of gain or loss for digital assets.
- § 1.1002-1 Sales or exchanges.
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