Skip to content

Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 1001.—Determi- nation of Amount of and Recognition of Gain or Loss

Internal Revenue Bulletin 2005-51 · 2026-10-03 edition · updated 2026-10-04 · United States

In the transactions addressed in the ruling, is there a sale of a home by an employee to an employer followed by a separate sale of the home by the employer to a third party buyer, or one sale of the home from the employee to the third party buyer? See Rev. Rul. 2005-74, page 1153.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Bulletin 2005-51

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.