United States Code · Subchapter

Subchapter O — Gain Or Loss On Disposition Of Property

26 U.S.C. subch. schO

• 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• Part IX Repealed]
• Part V Repealed]
• Part VI Repealed]
• Part VII Wash Sales; Straddles
• Part VIII Repealed]