26 USC Subtitle A, CHAPTER 1, Subchapter O, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter O-Gain or Loss on Disposition of PropertyPART I-DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
PART I-DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
Sec.
1001.
Determination of amount of and recognition of gain or loss.
[1002.
Repealed.]
Editorial Notes
Amendments
1976-