US LAWS, STATUTES & CODES ON-LINE
US SUBCHAPTER O — GAIN OR LOSS ON DISPOSITION OF PROPERTY
- 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 RULESPART VREPEALED
- PART VI — EXCHANGES IN OBEDIENCE TO S.E.C. ORDERS
- PART VII — WASH SALES; STRADDLESPART VIIIREPEALEDPART IXREPEALED

