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
- § 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 Repealed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 Repealed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 Repealed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 Repealed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 [Repealed]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 Repealed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Part V. Repealed
Part VI. Exchanges In Obedience to S.e.c. Orders
Part VII. Wash Sales; Straddles
Part VIII. Repealed
Part IX. Repealed