Subchapter O - Gain or Loss on Disposition of Property

Part

I.

Determination of amount of and recognition of gain or loss.

II.

Basis rules of general application.

III.

Common nontaxable exchanges.

IV.

Special rules.

[V.

Repealed.]

[VI.

Repealed.]\1\

N

Part repealed by Pub. L. 109-135 without corresponding amendment of subchapter analysis.

VII.

Wash sales; straddles.

Amendments

1995 - Pub. L. 104-7, Section 2(c), Apr. 11, 1995, 109 Stat. 93, struck out item for part V "Changes to effectuate F.C.C. policy".

1990 - Pub. L. 101-508, title XI, Section 11801(b)(9), Nov. 5, 1990, 104 Stat. 1388-522, struck out item for part VIII "Distributions pursuant to Bank Holding Company Act".

1981 - Pub. L. 97-34, title V, Section 501(d)(3), Aug. 13, 1981, 95 Stat. 327, substituted "Wash sales; straddles" for "Wash sales of stock or securities" in item for part VII.

1976 - Pub. L. 94-455, title XIX, Section 1901(b)(32)(I), Oct. 4, 1976, 90 Stat. 1800, struck out item for part IX "Distributions pursuant to orders enforcing the antitrust laws".

Pub. L. 94-452, Section 2(c), Oct. 2, 1976, 90 Stat. 1512, struck out "of 1956" after "Bank Holding Company Act" in item for part VIII.

1962 - Pub. L. 87-403, Section 1(b), Feb. 2, 1962, 76 Stat. 5, added item for part IX.

1956 - Act May 9, 1956, ch. 240, Section 10(b), 70 Stat. 146, added item for part VIII.

PART I - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS

Sec.

1001.

Determination of amount of and recognition of gain or loss.

[1002.

Repealed.]

Amendments

1976 - Pub. L. 94-455, title XIX, Section 1901(b)(28)(B)(ii), Oct. 4, 1976, 90 Stat. 1799, struck out item 1002 "Recognition of gain or loss".