Federal housing law
Publication 544 — Sales and Other Dispositions of Assets
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 56 sections
- Jurisdiction
- United States
Contents
▸Sales and Other Dispositions of Assets
Overview▸2025 Returns
Overview- Future Developments
- What’s New
- Important Reminders
- Introduction
▸1. Gain or Loss
Overview▸Sales and Exchanges
- Partial Dispositions of MACRS Property
- Abandonments
- Foreclosures and Repossessions
▸Involuntary Conversions
▸Nontaxable Exchanges
- Transfers to Spouse
- Gains on Sales of Qualified Small Business Stock
▸Exclusion of Gain From Sale of DC Zone Assets
▸2. Ordinary or Capital Gain or Loss
Overview- Introduction
- Capital Assets
- Noncapital Assets
▸Sales and Exchanges Between Related Persons
▸3. Ordinary or Capital Gain or Loss for Business Property
▸4. Reporting Gains and Losses