26 USC Subtitle A, CHAPTER 1, Subchapter O, PART V: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter O-Gain or Loss on Disposition of PropertyPART V-CHANGES TO EFFECTUATE F.C.C. POLICY
PART V-CHANGES TO EFFECTUATE F.C.C. POLICY
Sec.
1071.
Gain from sale or exchange to effectuate policies of F.C.C.