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 RULES
Part V. REPEALED
Part VI. REPEALED
Part VII. WASH SALES; STRADDLES
Part VIII. REPEALED
Part IX. REPEALED

Amendments

Amendments

1995—Pub. L. 104–7, § 2(c), Apr. 11, 1995, 109 Stat. 93, struck out item for part V “Changes to effectuate F.C.C. policy”.

1990—Pub. L. 101–508, title XI, § 11801(b)(9), Nov. 5, 1990, 104 Stat. 1388–522, struck out item for part VIII “Distributions pursuant to Bank Holding Company Act”.

1981—Pub. L. 97–34, title V, § 501(d)(3), Aug. 13, 1981, 95 Stat. 327, substituted “Wash sales; straddles” for “Wash sales of stock or securities” in item for part VII.

1976—Pub. L. 94–455, title XIX, § 1901(b)(32)(I), Oct. 4, 1976, 90 Stat. 1800, struck out item for part IX “Distributions pursuant to orders enforcing the antitrust laws”.

Pub. L. 94–452, § 2(c), Oct. 2, 1976, 90 Stat. 1512, struck out “of 1956” after “Bank Holding Company Act” in item for part VIII.

1962—Pub. L. 87–403, § 1(b), Feb. 2, 1962, 76 Stat. 5, added item for part IX.

1956—Act May 9, 1956, ch. 240, § 10(b), 70 Stat. 146, added item for part VIII.