Subchapter O. Gain Or Loss On Disposition of Property

Part I. Determination of Amount of and Recognition of Gain Or Loss

• § 1001. Determination of Amount of and Recognition of Gain Or Loss
• § 1002. Repealed

Part II. Basis Rules of General Application

• § 1011. Adjusted Basis For Determining Gain Or Loss
• § 1012. Basis of Propertycost
• § 1013. Basis of Property Included In Inventory
• § 1014. Basis of Property Acquired From a Decedent
• § 1015. Basis of Property Acquired By Gifts and Transfers In Trust
• § 1016. Adjustments to Basis
• § 1017. Discharge of Indebtedness
• § 1018. Repealed
• § 1019. Property On Which Lessee Has Made Improvements
• § 1020. Repealed
• § 1021. Sale of Annuities
• § 1022. Treatment of Property Acquired From a Decedent Dying After December 31, 2009
• § 1023. Cross References
• § 1024. Renumbered Section 1023

Part III. Common Nontaxable Exchanges

• § 1031. Exchange of Property Held For Productive Use Or Investment
• § 1032. Exchange of Stock For Property
• § 1033. Involuntary Conversions
• § 1034. Repealed
• § 1035. Certain Exchanges of Insurance Policies
• § 1036. Stock For Stock of Same Corporation
• § 1037. Certain Exchanges of United States Obligations
• § 1038. Certain Reacquisitions of Real Property
• § 1039. Repealed
• § 1040. Transfer of Certain Farm, Etc., Real Property
• § 1041. Transfers of Property Between Spouses Or Incident to Divorce
• § 1042. Sales of Stock to Employee Stock Ownership Plans Or Certain Cooperatives
• § 1043. Sale of Property to Comply With Conflict-Of-Interest Requirements
• § 1044. Rollover of Publicly Traded Securities Gain Into Specialized Small Business Investment Companies
• § 1045. Rollover of Gain From Qualified Small Business Stock to Another Qualified Small Business Stock

Part IV. Special Rules

• § 1051. Property Acquired During Affiliation
• § 1052. Basis Established By the Revenue Act of 1932 Or 1934 Or By the Internal Revenue Code of 1939
• § 1053. Property Acquired Before March 1, 1913
• § 1054. Certain Stock of Federal National Mortgage Association
• § 1055. Redeemable Ground Rents
• § 1056. [Repealed]
• § 1057. Repealed
• § 1058. Transfers of Securities Under Certain Agreements
• § 1059. Corporate Shareholder's Basis In Stock Reduced By Nontaxed Portion of Extraordinary Dividends
• § 1059a. Limitation On Taxpayer's Basis Or Inventory Cost In Property Imported From Related Persons
• § 1060. Special Allocation Rules For Certain Asset Acquisitions
• § 1061. Cross References

Part V. Repealed

• § 1071. Repealed

Part VI. Exchanges In Obedience to S.e.c. Orders

• § 1081. [Repealed]
• § 1082. [Repealed]
• § 1083. [Repealed]

Part VII. Wash Sales; Straddles

• § 1091. Loss From Wash Sales of Stock Or Securities
• § 1092. Straddles

Part VIII. Repealed

• § 1101 to 1103. Repealed

Part IX. Repealed

• § 1111. Repealed