Subchapter O: Gain or Loss on Disposition of Property
Title 26 Internal Revenue Code
Subtitle A : Income Taxes
Chapter 1 : Normal Taxes and Surtaxes
Subchapter O : Gain or loss on disposition of property
| Part | Subpart | Section Title | Section(s) |
| I | |||
| Determination of amount of and recognition of gain or loss | Section 1001 | ||
| II | |||
| Adjusted basis for determining gain or loss | Section 1011 | ||
| Basis of property - cost | Section 1012 | ||
| Basis of property included in inventory | Section 1013 | ||
| Basis of property acquired from a decedent | Section 1014 | ||
| Basis of property acquired by gifts and transfers in trust | Section 1015 | ||
| Adjustments to basis | Section 1016 | ||
| Cross references | Section 1023 | ||
| III | |||
| Exchange of property held for productive use or investment | Section 1031 | ||
| Exchange of stock for property | Section 1032 | ||
| Involuntary conversions | Section 1033 | ||
| Certain reacquisitions of real property | Section 1038 | ||
| Transfer of certain farm, etc., real property | Section 1040 |