Subjgrp 2. Determination of Amount of and Recognition of Gain or Loss

• § 1.1001-1 - Computation of gain or loss.
• § 1.1001-2 - Discharge of liabilities.
• § 1.1001-3 - Modifications of debt instruments.
• § 1.1001-4 - Modifications of certain derivative contracts.
• § 1.1001-5 - European Monetary Union (conversion to the euro).
• § 1.1001-6 - Transition from certain interbank offered rates.
• § 1.1001-7 - Computation of gain or loss for digital assets.
• § 1.1002-1 - Sales or exchanges.