U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter O—Gain or Loss on Disposition…Title 26PartPart I—Determination of Amount of and Recognition of Gain or LossContents§ 1001. Determination of amount of and recognition of gain or loss[§1002. Repealed. Pub. L. 94–455, title XIX, §1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
