26 CFR Topic
Determination of Amount of and Recognition of Gain or Loss
June 25, 2020
§
1.1001-1
Computation of gain or loss
§
1.1001-2
Discharge of liabilities
§
1.1001-3
Modifications of debt instruments
§
1.1001-4
Modifications of certain derivative contracts
§
1.1001-5
European Monetary Union (conversion to the euro)
§
1.1002-1
Sales or exchanges
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