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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter O. Gain or Loss on Disposition of Property |
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Part I. DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS |
| § 1001. Determination of amount of and recognition of gain or loss |
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§ 1002. Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), |
Amendments
1976—Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(ii),