CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter O— Gain or Loss on Disposition of Property
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- PART I— DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
- PART II— BASIS RULES OF GENERAL APPLICATION
- PART III— COMMON NONTAXABLE EXCHANGES
- PART IV— SPECIAL RULES
- § 1071. Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93]
- § 1081 to 1083. Repealed. Pub. L. 109–135, title IV, § 402(a)(1), Dec. 21, 2005, 119…
- PART VII— WASH SALES; STRADDLES
- § 1101 to 1103. Repealed. Pub. L. 101–508, title XI, § 11801(a)(34), Nov. 5, 1990, 104…
- § 1111. Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]
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