26 USC Subtitle A, CHAPTER 1, Subchapter O: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter O: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter O-Gain or Loss on Disposition of Property
Jump To: MiscellaneousAmendments

Subchapter O-Gain or Loss on Disposition of Property

Part
I.
Determination of amount of and recognition of gain or loss.
II.
Basis rules of general application.
III.
Common nontaxable exchanges.
IV.
Special rules.
[V.
Repealed.]
[VI.
Repealed.] 1

        

VII.
Wash sales; straddles.

        

Editorial Notes

Amendments

1995- Pub. L. 104–7, §2(c), Apr. 11, 1995, 109 Stat. 93 , struck out item for part V "Changes to effectuate F.C.C. policy".

1990- Pub. L. 101–508, title XI, §11801(b)(9), Nov. 5, 1990, 104 Stat. 1388–522 , struck out item for part VIII "Distributions pursuant to Bank Holding Company Act".

1981- Pub. L. 97–34, title V, §501(d)(3), Aug. 13, 1981, 95 Stat. 327 , substituted "Wash sales; straddles" for "Wash sales of stock or securities" in item for part VII.

1976- Pub. L. 94–455, title XIX, §1901(b)(32)(I), Oct. 4, 1976, 90 Stat. 1800 , struck out item for part IX "Distributions pursuant to orders enforcing the antitrust laws".

Pub. L. 94–452, §2(c), Oct. 2, 1976, 90 Stat. 1512 , struck out "of 1956" after "Bank Holding Company Act" in item for part VIII.

1962- Pub. L. 87–403, §1(b), Feb. 2, 1962, 76 Stat. 5 , added item for part IX.

1956-Act May 9, 1956, ch. 240, §10(b), 70 Stat. 146 , added item for part VIII.

1 Part repealed by Pub. L. 109–135 without corresponding amendment of subchapter analysis.