Subchapter O - GAIN OR LOSS ON DISPOSITION OF PROPERTY
- 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- Part V - REPEALED (§ 1071)
- Part VI - REPEALED (§ 1081)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- Part VIII - REPEALED (§ 1101)
- Part IX - REPEALED (§ 1111)