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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
Subchapter O - Gain or Loss on Disposition of Property
26 USC Part I
26 USC Part I
DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
October 30, 2020
§
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Repealed.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
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