Title 26Subchapter

Subchapter O—Gain or Loss on Disposition of Property

Contents

  1. Part I—Determination of Amount of and Recognition of Gain or Loss
  2. Part II—Basis Rules of General Application
  3. Part III—Common Nontaxable Exchanges
  4. Part IV—Special Rules
  5. [Part V—Repealed]
  6. [Part VI—Repealed]
  7. Part VII—Wash Sales; Straddles
  8. [Part VIII—Repealed]
  9. [Part IX—Repealed]