Subchapter O –

Gain Or Loss On Disposition of Property

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter O

Details

• Reference: Subchapter O
• Legend: Gain Or Loss On Disposition of Property
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-987 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-987, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-982 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-982, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

Subpart I – Admissibility of Documentation Maintained In Foreign Countries in the Legal Encyclopedia: Taxation

In this entry about Subpart I – Admissibility of Documentation Maintained In Foreign Countries, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Subpart J – Foreign Currency Transactions in the Legal Encyclopedia: Liability

In this entry about Subpart J – Foreign Currency Transactions, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter O/Part I – Determination of Amount of and Recognition of Gain Or Loss
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part II – Basis Rules of General Application
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part III – Common Nontaxable Exchanges
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part IV – Special Rules
• Title 26/Subtitle A/Chapter 1/Subchapter O/Part VII – Wash Sales; Straddles
• Title 26/Subtitle A/Chapter 1/Subchapter O/Section 1071 – [Repealed. Pub. L. 104-7, §2(A), Apr. 11, 1995, 109 Stat. 93]
• Title 26/Subtitle A/Chapter 1/Subchapter O/Section 1081 – [§ to 1083. Repealed. Pub. L. 109-135, Title IV, §402(A)(1), Dec. 21, 2005, 119 Stat. 2610]
• Title 26/Subtitle A/Chapter 1/Subchapter O/Section 1101 – [§ to 1103. Repealed. Pub. L. 101-508, Title XI, §11801(A)(34), Nov. 5, 1990, 104 Stat. 1388-521]
• Title 26/Subtitle A/Chapter 1/Subchapter O/Section 1111 – [Repealed. Pub. L. 94-455, Title XIX, §1901(A)(134), Oct. 4, 1976, 90 Stat. 1786]