Subchapter O. Gain Or Loss On Disposition of Property
Part I. Determination of Amount of and Recognition of Gain Or Loss
Part II. Basis Rules of General Application
- 26 U.S.C. § 1011 Adjusted Basis For Determining Gain Or Loss
- 26 U.S.C. § 1012 Basis of Property-Cost
- 26 U.S.C. § 1013 Basis of Property Included In Inventory
- 26 U.S.C. § 1014 Basis of Property Acquired From a Decedent
- 26 U.S.C. § 1015 Basis of Property Acquired By Gifts and Transfers In Trust
- 26 U.S.C. § 1016 Adjustments to Basis
- 26 U.S.C. § 1017 Discharge of Indebtedness
- 26 U.S.C. § 1018 Repealed
- 26 U.S.C. § 1019 Property On Which Lessee Has Made Improvements
- 26 U.S.C. § 1020 Repealed
- 26 U.S.C. § 1021 Sale of Annuities
- 26 U.S.C. § 1022 Repealed
- 26 U.S.C. § 1023 Cross References
- 26 U.S.C. § 1024 Renumbered
Part III. Common Nontaxable Exchanges
- 26 U.S.C. § 1031 Exchange of Property Held For Productive Use Or Investment
- 26 U.S.C. § 1032 Exchange of Stock For Property
- 26 U.S.C. § 1033 Involuntary Conversions
- 26 U.S.C. § 1034 Repealed
- 26 U.S.C. § 1035 Certain Exchanges of Insurance Policies
- 26 U.S.C. § 1036 Stock For Stock of Same Corporation
- 26 U.S.C. § 1037 Certain Exchanges of United States Obligations
- 26 U.S.C. § 1038 Certain Reacquisitions of Real Property
- 26 U.S.C. § 1039 Repealed
- 26 U.S.C. § 1040 Transfer of Certain Farm, Etc., Real Property
- 26 U.S.C. § 1041 Transfers of Property Between Spouses Or Incident to Divorce
- 26 U.S.C. § 1042 Sales of Stock to Employee Stock Ownership Plans Or Certain Cooperatives
- 26 U.S.C. § 1043 Sale of Property to Comply With Conflict-Of-Interest Requirements
- 26 U.S.C. § 1044 Rollover of Publicly Traded Securities Gain Into Specialized Small Business Investment Companies
- 26 U.S.C. § 1045 Rollover of Gain From Qualified Small Business Stock to Another Qualified Small Business Stock
Part IV. Special Rules
- 26 U.S.C. § 1051 Repealed
- 26 U.S.C. § 1052 Basis Established By the Revenue Act of 1932 Or 1934 Or By the Internal Revenue Code of 1939
- 26 U.S.C. § 1053 Property Acquired Before March 1, 1913
- 26 U.S.C. § 1054 Certain Stock of Federal National Mortgage Association
- 26 U.S.C. § 1055 Redeemable Ground Rents
- 26 U.S.C. § 1056 Repealed
- 26 U.S.C. § 1057 Repealed
- 26 U.S.C. § 1058 Transfers of Securities Under Certain Agreements
- 26 U.S.C. § 1059 Corporate Shareholder's Basis In Stock Reduced By Nontaxed Portion of Extraordinary Dividends
- 26 U.S.C. § 1059A Limitation On Taxpayer's Basis Or Inventory Cost In Property Imported From Related Persons
- 26 U.S.C. § 1060 Special Allocation Rules For Certain Asset Acquisitions
- 26 U.S.C. § 1061 Cross References
Part V. Repealed
Part VI. Repealed
Part VII. Wash Sales; Straddles
Part VIII. Repealed
Part IX. Repealed