26 USC Subchapter O
Gain or Loss on Disposition of Property
October 30, 2020
Part
I
DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
Part
II
BASIS RULES OF GENERAL APPLICATION
Part
III
COMMON NONTAXABLE EXCHANGES
Part
IV
SPECIAL RULES
Part
V
REPEALED
Part
VI
REPEALED
Part
VII
WASH SALES; STRADDLES
Part
VIII
REPEALED
Part
IX
REPEALED
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