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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 VII. WASH SALES; STRADDLES |
| § 1091. Loss from wash sales of stock or securities |
| § 1092. Straddles |
Amendments
1981—Pub. L. 97–34, title V, § 501(d)(1), (2),