Subchapter O: Gain or Loss on Disposition of Property
Part I: DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS
- Section 1001: Determination of amount of and recognition of gain or loss
- [Section 1002: Repealed. Pub. L. 94–455, title XIX, § 1901(b)(28)(B)(i), Oct. 4, 1976, 90 Stat. 1799]
Part II: BASIS RULES OF GENERAL APPLICATION
- Section 1011: Adjusted basis for determining gain or loss
- Section 1012: Basis of property—cost
- Section 1013: Basis of property included in inventory
- Section 1014: Basis of property acquired from a decedent
- Section 1015: Basis of property acquired by gifts and transfers in trust
- Section 1016: Adjustments to basis
- Section 1017: Discharge of indebtedness
- [Section 1018: Repealed. Pub. L. 96–589, § 6(h)(1), Dec. 24, 1980, 94 Stat. 3410]
- Section 1019: Property on which lessee has made improvements
- [Section 1020: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(125), Oct. 4, 1976, 90 Stat. 1784]
- Section 1021: Sale of annuities
- [Section 1022: Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
- Section 1023: Cross references
- [Section 1024: Renumbered § 1023]
Part III: COMMON NONTAXABLE EXCHANGES
- Section 1031: Exchange of real property held for productive use or investment
- Section 1032: Exchange of stock for property
- Section 1033: Involuntary conversions
- [Section 1034: Repealed. Pub. L. 105–34, title III, § 312(b), Aug. 5, 1997, 111 Stat. 839]
- Section 1035: Certain exchanges of insurance policies
- Section 1036: Stock for stock of same corporation
- Section 1037: Certain exchanges of United States obligations
- Section 1038: Certain reacquisitions of real property
- [Section 1039: Repealed. Pub. L. 101–508, title XI, § 11801(a)(33), Nov. 5, 1990, 104 Stat. 1388–521]
- Section 1040: Transfer of certain farm, etc., real property
- Section 1041: Transfers of property between spouses or incident to divorce
- Section 1042: Sales of stock to employee stock ownership plans or certain cooperatives
- Section 1043: Sale of property to comply with conflict-of-interest requirements
- [Section 1044: Repealed. Pub. L. 115–97, title I, § 13313(a), Dec. 22, 2017, 131 Stat. 2133]
- Section 1045: Rollover of gain from qualified small business stock to another qualified small business stock
Part IV: SPECIAL RULES
- [Section 1051: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(78), Dec. 19, 2014, 128 Stat. 4049]
- Section 1052: Basis established by the Revenue Act of 1932 or 1934 or by the Internal Revenue Code of 1939
- Section 1053: Property acquired before March 1, 1913
- Section 1054: Certain stock of Federal National Mortgage Association
- Section 1055: Redeemable ground rents
- [Section 1056: Repealed. Pub. L. 108–357, title VIII, § 886(b)(1)(A), Oct. 22, 2004, 118 Stat. 1641]
- [Section 1057: Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
- Section 1058: Transfers of securities under certain agreements
- Section 1059: Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- Section 1059A: Limitation on taxpayer’s basis or inventory cost in property imported from related persons
- Section 1060: Special allocation rules for certain asset acquisitions
- Section 1061: Partnership interests held in connection with performance of services
- Section 1062: Cross references
[Part V: REPEALED]
- [Section 1071: Repealed. Pub. L. 104–7, § 2(a), Apr. 11, 1995, 109 Stat. 93]
[Part VI: REPEALED]
- [Section 1081 to 1083: Repealed. Pub. L. 109–135, title IV, § 402(a)(1), Dec. 21, 2005, 119 Stat. 2610]
[Part VIII: REPEALED]
- [Section 1101 to 1103: Repealed. Pub. L. 101–508, title XI, § 11801(a)(34), Nov. 5, 1990, 104 Stat. 1388–521]
[Part IX: REPEALED]
- [Section 1111: Repealed. Pub. L. 94–455, title XIX, § 1901(a)(134), Oct. 4, 1976, 90 Stat. 1786]