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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter O—Gain or Loss on Disposition of Pro...
Subchapter O—Gain or Loss on Disposition of Property (§§ 1001 – 1111)
PART I—DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS (§§ 1001 – 1002)
PART II—BASIS RULES OF GENERAL APPLICATION (§§ 1011 – 1024)
PART III—COMMON NONTAXABLE EXCHANGES (§§ 1031 – 1045)
PART IV—SPECIAL RULES (§§ 1051 – 1062)
[PART V—REPEALED] (§ 1071)
[PART VI—REPEALED] (§ 1081)
PART VII—WASH SALES; STRADDLES (§§ 1091 – 1092)
[PART VIII—REPEALED] (§ 1101)
[PART IX—REPEALED] (§ 1111)