26 U.S.C. United States Code, 2010 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property Table Of Contents From the U.S. Government Publishing Office, www.gpo.gov
Part
I.
Determination of amount of and recognition of gain or loss.