CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter O— Gain or Loss on Disposition of Property›PART I— DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
§ 1002. Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90…
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
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