Subchapter O. Gain or Loss on Disposition of Property

• PART I [§ 1001 - § 1002] - DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
• PART II [§ 1011 - § 1024] - BASIS RULES OF GENERAL APPLICATION
• PART III [§ 1031 - § 1045] - COMMON NONTAXABLE EXCHANGES
• PART IV [§ 1051 - § 1062] - SPECIAL RULES
• PART V [§ 1071 - § 1071] - REPEALED]
• PART VI [§ 1081 - § 1083] - REPEALED]
• PART VII [§ 1091 - § 1092] - WASH SALES; STRADDLES
• PART VIII [§ 1101 - § 1103] - REPEALED]
• PART IX [§ 1111 - § 1111] - REPEALED]