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.
II.
Basis rules of general application.
III.
Common nontaxable exchanges.
IV.
Special rules.
[V.
Repealed.]
[VI.
Repealed.] 1

        

VII.
Wash sales; straddles.