US CODE: Title 26,Subchapter O—Gain or Loss on Disposition of Property

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

PART III—COMMON NONTAXABLE EXCHANGES

PART IV—SPECIAL RULES

[PART V—REPEALED]

[PART VI—REPEALED]

PART VII—WASH SALES; STRADDLES

[PART VIII—REPEALED]

[PART IX—REPEALED]

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