26 CFR Supertopic
GAIN OR LOSS ON DISPOSITION OF PROPERTY
June 25, 2020
Topic
Determination of Amount of and Recognition of Gain or Loss
Topic
Basis Rules of General Application
Topic
Common Nontaxable Exchanges
Topic
Income Averaging
Topic
Special Rules
Topic
Changes To Effectuate F.C.C. Policy
Topic
Exchanges in Obedience to S.E.C. Orders
Topic
Readjustment of Tax Between Years and Special Limitations
Topic
Wash Sales of Stock or Securities
Topic
Treatment of Capital Losses
Topic
General Rules for Determining Capital Gains and Losses
Topic
Special Rules for Determining Capital Gains and Losses
Topic
Involuntary Liquidation and Replacement of Lifo Inventories
Topic
War Loss Recoveries
Topic
Claim of Right
Topic
Other Limitations
Topic
Small Business Corporations and Their Shareholders
Topic
Section 1374 Before the Tax Reform Act of 1986
Topic
Cooperatives and Their Patrons
Topic
Tax Treatment by Patrons of Patronage Dividends
Topic
Definitions; Special Rules
Topic
Empowerment Zone Employment Credit
Topic
Rules Relating to Individuals' Title 11 Cases