Subchapter O—Gain or Loss on Disposition of Property — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 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| [ V. | Repealed.]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 | Repealed.] 1 1 Part repealed by Pub. L. 109–135 without corresponding amendment of subchapter analysis. | |
| VII. | Wash sales; straddles. |
Editorial Notes
Amendments
1995—Pub. L. 104–7, § 2(c), Apr. 11, 1995, 109 Stat. 93, struck out item for part V “Changes to effectuate F.C.C. policy”.
1990—Pub. L. 101–508, title XI, § 11801(b)(9), Nov. 5, 1990, 104 Stat. 1388–522, struck out item for part VIII “Distributions pursuant to Bank Holding Company Act”.
1981—Pub. L. 97–34, title V, § 501(d)(3), Aug. 13, 1981, 95 Stat. 327, substituted “Wash sales; straddles” for “Wash sales of stock or securities” in item for part VII.
1976—Pub. L. 94–455, title XIX, § 1901(b)(32)(I), Oct. 4, 1976, 90 Stat. 1800, struck out item for part IX “Distributions pursuant to orders enforcing the antitrust laws”.
Pub. L. 94–452, § 2(c), Oct. 2, 1976, 90 Stat. 1512, struck out “of 1956” after “Bank Holding Company Act” in item for part VIII.
1962—Pub. L. 87–403, § 1(b), Feb. 2, 1962, 76 Stat. 5, added item for part IX.
1956—Act May 9, 1956, ch. 240, § 10(b), 70 Stat. 146, added item for part VIII.