Gain or Loss on Disposition of Property

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Gain or Loss on Disposition of Property

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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
VII

WASH SALES; STRADDLES