26 USC 1001
§ 1001 - Determination of amount of and recognition of gain or loss
- § 1001 - Determination of amount of and recognition of gain or loss
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter O— Gain or Loss on Disposition of Property
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1993 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1980 Amendment and Revival of Prior Law
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1969 Amendment
- Repeals
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